<HTML><HEAD><TITLE> SEI Holdings Form 8-K</TITLE></HEAD><BODY>

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<P align="center">
<B>
<FONT size="5">UNITED STATES
<BR>
SECURITIES AND EXCHANGE COMMISSION
</FONT>
<BR>
</B>
<B>
WASHINGTON, D.C.  20549
</B>
</P>
<P class="eolCenter" align="center" style="margin-top: 0; margin-bottom: 0">
<B>
<font size="5">FORM 8-K</font></B></P>
<P align="center">
<B>
CURRENT REPORT
<BR>
</B>
Pursuant to Section 13 or 15(d) of the
<BR>
Securities Exchange Act of 1934
</P>
<P></P>
<P class="eolCenter" align="center">
Date of report (Date of earliest event reported): April 21, 2011
</P>
<DIV class="eolCenter">
<P align="center" style="margin-top: 0; margin-bottom: 0">
<U>
<FONT size="4"><B>
<img border="0" src="seilogo.gif" width="352" height="116"></B></FONT></U></P>
<P align="center" style="margin-top: 0; margin-bottom: 0">
<font size="1">
___________________________________________________________________</font></P>
<P align="center" style="margin-top: 0; margin-bottom: 0">
(Exact name of Registrant as specified in its charter)</P>
<P align="center" style="margin-top: 0; margin-bottom: 0">
&nbsp;</P>
<P align="center" style="margin-top: 0; margin-bottom: 0"><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<b>Florida</b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;
<b>000-51424</b>&nbsp; &nbsp;</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<u>&nbsp; &nbsp;&nbsp;&nbsp; <b>20-1069232</b> &nbsp;&nbsp;&nbsp; </u>
<BR>
(State or other jurisdiction&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(Commission&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(IRS Employer
<BR>
of incorporation)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
File No.)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Identification No.)
<BR>
<BR>
</P></DIV>
<DIV class="eolCenter">
<P align="center" style="margin-top: 0; margin-bottom: 0"><b>1150 S US Highway 1 Suite
301
<BR>
Jupiter, FL 33477
<BR>
561-249-1354
</b>
</P></DIV>
<HR style="height: 2px; width: 75%; color: #999999" noshade="">
<DIV class="eolCenter">
<P align="center" style="margin-top: 0; margin-bottom: 0">(Address and Telephone Number of Principal Executive Offices)
</P></DIV>
<DIV class="eolCenter">
<P align="center" style="margin-top: 0; margin-bottom: 0">
&nbsp;</P>
<P align="center" style="margin-top: 0; margin-bottom: 0">
&nbsp;</P>
<P align="center" style="margin-top: 0; margin-bottom: 0">
<b>former address</b></P>
<P align="center" style="margin-top: 0; margin-bottom: 0">
1016 Clemmons Street, Suite 302</P>
<P align="center" style="margin-top: 0; margin-bottom: 0">
Jupiter, Florida 33477
</P></DIV>
<HR style="height: 2px; width: 75%; color: #999999" noshade="">
<DIV class="eolCenter">
<P align="center" style="margin-top: 0; margin-bottom: 0">Former name or former address, if changed since last report)
</P></DIV>
<P>
<font size="2">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):
</font>
</P>
<P>
<font size="2">[&nbsp; ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
<BR>
[&nbsp; ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
<BR>
[&nbsp; ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
<BR>
[&nbsp; ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
</P>
<A name="FIS_SECTION_4_MATTERS_RELATED_TO_ACCOUNTANTS"></A>
</font>
<A name="FIS_CHANGE_IN_ACCOUNTANT"><font size="2"></font></A>
<font class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Times New Roman; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; font-size: medium">
</font>
<P>
<B>
ITEM 4.01   Changes in Registrant's Certifying Accountant.
</B>
</P>
<P align="justify" style="margin-top: 8px; margin-bottom: 0">
<font size="2">(a) Since
December 12, 2003 the firm of Wieseneck, Andres &amp;
Company, P.A., North Palm Beach, Florida ("Wieseneck Andres") served as
SEI Holdings, Inc's (f/k/a CRT Holdings, Inc. and USAS Digital Inc.) independent public accounting firm.&nbsp; On April 22, 2008 Wieseneck
Andres entered into a settlement agreement with the Public Company Accounting
Oversight Board ("PCAOB") whereby Mr. Thomas B. Andres and the firm
Wieseneck, Andres &amp; Company, PA could not be affiliated with any PCAOB firm
for a period of two (2) years.
<font class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Times New Roman; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">
The PCAOB revoked the registration of Wieseneck, Andres &amp; Company, P.A. (&quot;Wieseneck
Andres&quot;) on April 22, 2008 because of violations of PCAOB rules and standards in
connection with audits of financial statements.&nbsp; </font>This settlement was reported in PCAOB Release
No. 105-2008-001 and can be viewed at </font></P>
<P align="justify" style="margin-top: 0">
<font size="2">http://pcaobus.org/Enforcement/Decisions/Documents/04-22_Wieseneck.pdf
</font>
</P>
<P align="justify">
<font size="2">In connection with the audits of the Company's consolidated
financial statements for the fiscal years ended May 31, 2008 and 2009 and 2010 and
the interim periods between June 1, 2007 through February 28, 2011, there were (i)&nbsp;no
disagreements between the Company and Wieseneck Andres on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Wieseneck Andres, would have caused Wieseneck Andres to make reference to the
subject matter of the disagreement in their report on the Company's financial
statements for such year or for any reporting period since the Company's last
year end and (ii)&nbsp;no reportable events within the meaning set forth in
Item 304(a)(1)(v) of Regulation S-K.</font></P>
<P align="justify">
<font size="2">The audit reports of Wieseneck Andres on the financial statements
of the Company as of and for the fiscal years ended May 31, 2007 and 2006 did
not contain an adverse opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope or accounting principles.&nbsp;&nbsp; </font>
</P>
<P align="justify">
<font size="2">As of this date, Wieseneck Andres is no longer registered with
the PCAOB, and the Company may not include audited reports issued by Wieseneck
Andres in its filings with the Commission.&nbsp; Wieseneck Andres is currently
unable to stand for re-election as the Company's independent registered public
accounting firm.&nbsp; </font></P>
<P align="justify">
<font size="2">The Company has
recently appointed a PCAOB registered firm to audit the financial statements for
the Company for the fiscal years ended May 31, 2008, 2009 and 2010.&nbsp; Due to the above
described PCOAB sanctions regarding the firm of Wieseneck, Andres &amp; Company,
P.A.&nbsp; the Company will be requesting a waiver of the prior auditor consent
requirement, pursuant to SEC Regulation C Rule 47.&nbsp; And accordingly, an
Exhibit 16 Letter will not be attached to this filing.</font></P>
<P align="justify">
<b><font size="2">(b) Engagement of Lake &amp; Associates CPA's, P.A. </font>
</b><font size="2">&nbsp;On March 18,
2011, the audit committee of the Company's Board of Directors authorized
the appointment of the firm Lake &amp; Associates CPA's, LLC
("Lake") to serve as the Registrant's independent registered public
accounting firm to audit the Registrant's consolidated financial
statements for the Registrant's fiscal years ended May 31, 2008, 2009 and
2010 and to issue a report on the Registrant's financial statements for
such years.  The decision to engage Lake was approved by the Registrant's Board
of Directors on April 18, 2011. </font>
</P>
<P align="justify">
<font size="2">During the past two calendar years, the Registrant did not consult
Lake in respect to any of the matters or events listed in Regulation S-K
Item 304(a)(2).
</P>
</font>
<A name="FIS_SIGNATURES"><font size="2"></font></A>
<P>
<B>
<font size="2">SIGNATURES
</font>
</B>
</P>
<P>
<font size="2">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 hereto duly authorized.
</font>
</P>
<P>
<font size="2">SEI Holdings, Inc.
<BR>
(Registrant)
</font>
</P>
<P style="margin-top: 0; margin-bottom: 0">
<I><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font>
</I><font size="2">Date: April 21, 2011<I><BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/
Richard C. Turner
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</I>Richard C. Turner<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Treasurer and Chief Financial Officer<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
SEI Holdings, Inc.</font></P>
<P style="margin-top: 0; margin-bottom: 0">
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(f/k/a CRT Holdings, Inc.)</font></P>
<P style="margin-top: 0; margin-bottom: 0">
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(f/k/a USAS Digital Inc.)</font></P>
<P>
&nbsp;</P>
<P>
&nbsp;</P>


</BODY></HTML>
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{"company-data": {"conformed-name": "CRT HOLDINGS, INC.", "cik": "0001321508", "assigned-sic": "9995", "irs-number": "201069232", "state-of-incorporation": "FL", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51424", "film-number": "11772654"}, "business-address": {"street1": "601 SEAFARER CIRCLE", "street2": "SUITE 402", "city": "JUPITER", "state": "FL", "zip": "33477", "phone": "561-249-1354"}, "mail-address": {"street1": "601 SEAFARER CIRCLE", "street2": "SUITE 402", "city": "JUPITER", "state": "FL", "zip": "33477"}, "former-company": [{"former-conformed-name": "CRT HOLDINGS, INC.", "date-changed": "20070321"}, {"former-conformed-name": "USAS DIGITAL INC.", "date-changed": "20050323"}]}
SEI Holdings Form 8-K
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): April 21, 2011
___________________________________________________________________
(Exact name of Registrant as specified in its charter)
Florida
000-51424
20-1069232
(State or other jurisdiction        
(Commission                         
(IRS Employer
of incorporation)                        
File No.)                        
Identification No.)
1150 S US Highway 1 Suite
301
Jupiter, FL 33477
561-249-1354
(Address and Telephone Number of Principal Executive Offices)
former address
1016 Clemmons Street, Suite 302
Jupiter, Florida 33477
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):
[  ] 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))
ITEM 4.01   Changes in Registrant's Certifying Accountant.
(a) Since
December 12, 2003 the firm of Wieseneck, Andres &
Company, P.A., North Palm Beach, Florida ("Wieseneck Andres") served as
SEI Holdings, Inc's (f/k/a CRT Holdings, Inc. and USAS Digital Inc.) independent public accounting firm.  On April 22, 2008 Wieseneck
Andres entered into a settlement agreement with the Public Company Accounting
Oversight Board ("PCAOB") whereby Mr. Thomas B. Andres and the firm
Wieseneck, Andres & Company, PA could not be affiliated with any PCAOB firm
for a period of two (2) years.
The PCAOB revoked the registration of Wieseneck, Andres & Company, P.A. ("Wieseneck
Andres") on April 22, 2008 because of violations of PCAOB rules and standards in
connection with audits of financial statements.
This settlement was reported in PCAOB Release
No. 105-2008-001 and can be viewed at
http://pcaobus.org/Enforcement/Decisions/Documents/04-22_Wieseneck.pdf
In connection with the audits of the Company's consolidated
financial statements for the fiscal years ended May 31, 2008 and 2009 and 2010 and
the interim periods between June 1, 2007 through February 28, 2011, there were (i) no
disagreements between the Company and Wieseneck Andres on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Wieseneck Andres, would have caused Wieseneck Andres to make reference to the
subject matter of the disagreement in their report on the Company's financial
statements for such year or for any reporting period since the Company's last
year end and (ii) no reportable events within the meaning set forth in
Item 304(a)(1)(v) of Regulation S-K.
The audit reports of Wieseneck Andres on the financial statements
of the Company as of and for the fiscal years ended May 31, 2007 and 2006 did
not contain an adverse opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
As of this date, Wieseneck Andres is no longer registered with
the PCAOB, and the Company may not include audited reports issued by Wieseneck
Andres in its filings with the Commission.  Wieseneck Andres is currently
unable to stand for re-election as the Company's independent registered public
accounting firm.
The Company has
recently appointed a PCAOB registered firm to audit the financial statements for
the Company for the fiscal years ended May 31, 2008, 2009 and 2010.  Due to the above
described PCOAB sanctions regarding the firm of Wieseneck, Andres & Company,
P.A.  the Company will be requesting a waiver of the prior auditor consent
requirement, pursuant to SEC Regulation C Rule 47.  And accordingly, an
Exhibit 16 Letter will not be attached to this filing.
(b) Engagement of Lake & Associates CPA's, P.A.
On March 18,
2011, the audit committee of the Company's Board of Directors authorized
the appointment of the firm Lake & Associates CPA's, LLC
("Lake") to serve as the Registrant's independent registered public
accounting firm to audit the Registrant's consolidated financial
statements for the Registrant's fiscal years ended May 31, 2008, 2009 and
2010 and to issue a report on the Registrant's financial statements for
such years.  The decision to engage Lake was approved by the Registrant's Board
of Directors on April 18, 2011.
During the past two calendar years, the Registrant did not consult
Lake in respect to any of the matters or events listed in Regulation S-K
Item 304(a)(2).
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 hereto duly authorized.
SEI Holdings, Inc.
(Registrant)
Date: April 21, 2011
/s/
Richard C. Turner
Richard C. Turner
Treasurer and Chief Financial Officer
SEI Holdings, Inc.
(f/k/a CRT Holdings, Inc.)
(f/k/a USAS Digital Inc.)