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<p style="margin: 0">&#160;</p>

<p style="font: 10pt/normal Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>UNITED STATES</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>W</b></span><b>ashington<span style="text-transform: uppercase">,
D.</span>C. 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Pursuant to Section 13 or 15(d) of the Securities
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of Earliest Event Reported):
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2123 Pioneer Ave, Cheyenne, WY 82001</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">360-361-8066</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">________________________________________________</p>

<p style="font: 10pt 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 Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 10pt 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):&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note:
The terms &#8220;we,&#8221; &#8220;us,&#8221; &#8220;the Company&#8221;, and
&#8220;our&#8221;  refer to Sino American Oil Co.&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Item 4.01 Changes in Registrant&#8217;s
Certifying Accountant</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">(a)
Dismissal of Independent Registered Public Accounting Firm</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">On
May 3, 2024, the Board of Directors of Sino American Oil Co. (or the &#8220;Company&#8221;) approved the dismissal of BF Borgers CPA PC
(&#8220;BF Borgers&#8221;) as the Company&#8217;s independent registered public accounting firm.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">The
reports of BF Borgers on the Company&#8217;s financial statements, for the fiscal year ended September 30, 2022, 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 other than an explanatory paragraph relating to the Company&#8217;s ability to continue as a going
concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">During
the fiscal year ended September, 2022, and through the date of termination, May 3, 2024, there were no
&#8220;disagreements&#8221; with BF Borgers 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 BF Borgers would have caused BF Borgers to
make reference thereto in its reports on the financial statement for such years. During the fiscal year ended September 30, 2022, and through May 3, 2024, there have been no &#8220;reportable events&#8221; (as defined in Item 304(a)(1)(iv) and
Item 304(a)(1)(v) of Registration S-K), except for the identified material weaknesses in its internal control over financial
reporting as disclosed in the Company&#8217;s Annual Report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">The
Company provided BF Borgers with a copy of the disclosure made herein in response to Item 304(a) of Regulation S-K. In the event BF Borgers
does not furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the &#8220;SEC&#8221;), pursuant
to Item 304(a)(3) of Regulation S-K, stating whether or not BF Borgers agrees with the statements made by the Company in this report,
no further action is required due to the fact that BF Borgers is not currently permitted to appear or practice before the Commission as
noted in Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, which
was disseminated by the SEC on May 3, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt">On August 28, 2024, the Board of Directors approved the engagement
of Michael Gillespie as &amp; Associates, PLLC (PCAOB ID: 6108) as the Company&#8217;s independent registered public accounting firm
to review and/or audit any periods subsequent to September 30, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)"></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)"><b>Item
9.01 Financial Statements and Exhibits.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">-2-</p>

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

<hr style="color: Gray; background-color: Gray; height: 3px; width: 100%; border-width: 0"/>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">SIGNATURES</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt 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: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td>&#160;</td>
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    <td style="width: 2%">&#160;</td>
    <td style="width: 35%">&#160;</td>
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  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Date: December 31, 2024</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt">By</span></td>
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{"company-data": {"conformed-name": "Sino American Oil Co", "cik": "0001367408", "assigned-sic": "1311", "organization-name": "01 Energy & Transportation", "irs-number": "023717729", "state-of-incorporation": "WY", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-52304", "film-number": "241591937"}, "business-address": {"street1": "2123 PIONEER AVE", "city": "CHEYENNE", "state": "WY", "zip": "82001", "phone": "360-631-6022"}, "mail-address": {"street1": "2123 PIONEER AVE", "city": "CHEYENNE", "state": "WY", "zip": "82001"}, "former-company": {"former-conformed-name": "RAPHAEL INDUSTRIES LTD.", "date-changed": "20060623"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
W
ashington
,
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):
May 3, 2024
Sino
                                               American Oil Co
(Exact
    name of registrant as specified in its charter)
Wyoming
000-52304
02-3717729
(state or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification Number)
2123 Pioneer Ave, Cheyenne, WY 82001
(Address of principal executive offices)
360-361-8066
(Registrant's telephone number, including area
code)
________________________________________________
(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))
Note:
The terms "we," "us," "the Company", and
"our"  refer to Sino American Oil Co.
Item 4.01 Changes in Registrant's
Certifying Accountant
(a)
Dismissal of Independent Registered Public Accounting Firm
On
May 3, 2024, the Board of Directors of Sino American Oil Co. (or the "Company") approved the dismissal of BF Borgers CPA PC
("BF Borgers") as the Company's independent registered public accounting firm.
The
reports of BF Borgers on the Company's financial statements, for the fiscal year ended September 30, 2022, 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 other than an explanatory paragraph relating to the Company's ability to continue as a going
concern.
During
the fiscal year ended September, 2022, and through the date of termination, May 3, 2024, there were no
"disagreements" with BF Borgers 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 BF Borgers would have caused BF Borgers to
make reference thereto in its reports on the financial statement for such years. During the fiscal year ended September 30, 2022, and through May 3, 2024, there have been no "reportable events" (as defined in Item 304(a)(1)(iv) and
Item 304(a)(1)(v) of Registration S-K), except for the identified material weaknesses in its internal control over financial
reporting as disclosed in the Company's Annual Report.
The
Company provided BF Borgers with a copy of the disclosure made herein in response to Item 304(a) of Regulation S-K. In the event BF Borgers
does not furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the "SEC"), pursuant
to Item 304(a)(3) of Regulation S-K, stating whether or not BF Borgers agrees with the statements made by the Company in this report,
no further action is required due to the fact that BF Borgers is not currently permitted to appear or practice before the Commission as
noted in Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, which
was disseminated by the SEC on May 3, 2024.
On August 28, 2024, the Board of Directors approved the engagement
of Michael Gillespie as & Associates, PLLC (PCAOB ID: 6108) as the Company's independent registered public accounting firm
to review and/or audit any periods subsequent to September 30, 2022.
Item
9.01 Financial Statements and Exhibits.
None.
-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 hereunto duly authorized.
Sino American Oil Company
Date: December 31, 2024
By
/s/
Boriss Aleksandrov
Boriss Aleksandrov
Chief Executive Officer