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): May 8, 2006

                      SITEWORKS BUILDING & DEVELOPMENT CO.
                      ------------------------------------
             (Exact name of registrant as specified in its charter)

           FLORIDA                 001-32528            58-2590047
           -------                 ---------            ----------
(State or other jurisdiction      (Commission          (IRS Employer
      of incorporation)           File Number)       Identification No.)

                6464 N W 5TH COURT, FT. LAUDERDALE, FLORIDA 33039
                -------------------------------------------------
               (Address of principal executive offices) (Zip Code)

                        (954) 489-2961 FAX 954 489 -2962
              (Registrant's telephone number, including area code)

                                 FORMER ADDRESS
                                 --------------
                (2534 N Miami Ave, Miami Fl 33127 (305-573-9339)


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))


<PAGE>

EXPLANATORY NOTE

      SiteWorks Building & Development Co. (the "Company") is filing this Form
8-K (the "Form 8-K"), with the Securities and Exchange Commission (the "SEC") on
May 15, 2006 to revise and clarify the information previously provided it its
annual report for the periods ending December 2004 and its quarterly reports for
2005. The disclosure in this filing relates to the Company's treatment of shares
issued, the validity of issued shares ,and the valuation of shares issued for
goods and services in the Condensed Consolidated Financial Statements included
in the Company's Quarterly Report on Form 10-Q for the quarters ended March 31,
2005 June 30, 2005 and September 30, 2005 (the "Form 10-Q").


                                        2
<PAGE>

ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED
AUDIT REPORT OR COMPLETED INTERIM REVIEW.

      (a)   The Company's Form 10 KSB for the period ending 2004 filed with the
            SEC and Forms 10-QSB, for the periods ended 3/30/2005, filed with
            the SEC on 6/03/2005 , for the period ending 6/30/2005 filed with
            the Sec on 8/22/2005 and for the period ending 9/30 2005 which was
            filed with the SEC on 12/15/2005 may contain inaccurate information
            as it relates to the equity , the validity of shares issued and the
            valuation of shares issued for goods and services.

The written consent of the majority shareholder(s) was obtained for each
amendment made from March 2002, thru the present. However the validity of the
issued shares may be called into question because no information statement or
proxy was filed prior to the amendments taking effect. Management expects to
address this issue by publishing an information statement which would indicate
written consent was obtained from a majority shareholder to ratify all previous
amendments and mergers.

The value of shares previously issued may not have been based on market value on
the day the shares were issued , but on a discounted value management felt
reflected the value the shares have given the lack of liquidity of the stock .
The restatements have been and will be adjusted to reflect the bid price the day
the shares were issued.

When these issues were discovered by the Company's Chief Executive Officer on
April 6, 2006, the Company immediately commenced the process of amending the
Form 10-QSB and notified its independent accountants of the possible error. The
Company's independent accountants discussed the matter with the Company's Chief
Executive Officer and legal counsel and agreed to make the appropiate changes
and disclosures in the financials. The Company expects to have its amended its
Form 10-QSB filed as soon as practical and in fact did file its annual report
for 2005 and it's first quarter report for March 31, 2006 which made provision
for the issue by classifying the shares issued as a result of the amendments as
temporary equity .


                                        3
<PAGE>

The certifying officer of the company has considered the effect of the error on
the adequacy of the disclosure controls and procedures as of the end of the
period covered by the 2004 10 KSB.

The officers conclusion regarding the effectiveness of the company's disclosure
controls and procedures were reevaluated and changes were made to the review
process to eliminate ambiguity in any future amendments to the corporate charter
which may require shareholder approval.

      (b)   Not applicable.

      (c)   Not applicable.

SiteWorks is responsible for the adequacy and accuracy of disclosure in this
filing, and SEC staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action with respect to
the filing and SiteWorks may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Statements contained in this filing that are not based upon current or
historical fact are forward-looking in nature. Such forward-looking statements
reflect the current views of management with respect to future events and are
subject to certain risks, uncertainties and assumptions. Should one or more of
these risks or uncertainties materialize or should underlying assumptions prove
incorrect, actual results may vary materially from those described herein as
anticipated, believed, estimated or expected, or described pursuant to similar
expressions.



                                        4
<PAGE>

                                   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: June 19, 2006

                                    SITEWORKS BUILDING & DEVELOPMENT CO.


                                    By:      /s/ C. Michael Nurse
                                             -----------------------
                                    Name:    C. Michael Nurse
                                    Title:   Chief Executive Officer





                                        5
{"company-data": {"conformed-name": "SiteWorks Building & Development Co.", "cik": "0001106643", "assigned-sic": "9995", "irs-number": "582590047", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-32528", "film-number": "06913596"}, "business-address": {"street1": "2534 N MIAMI AVE", "street2": ".", "city": "MIAMI", "state": "FL", "zip": "33127", "phone": "3055739339"}, "mail-address": {"street1": "PO BOX 331238", "street2": ".", "city": "MIAMI", "state": "FL", "zip": "333133"}, "former-company": [{"former-conformed-name": "SITEWORKS INC /FL", "date-changed": "20050112"}, {"former-conformed-name": "SITEWORKS  INC /FL", "date-changed": "20040303"}, {"former-conformed-name": "CORK ACQUISITION CORP", "date-changed": "20000214"}]}
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): May 8, 2006

                      SITEWORKS BUILDING & DEVELOPMENT CO.
                      ------------------------------------
             (Exact name of registrant as specified in its charter)

           FLORIDA                 001-32528            58-2590047
           -------                 ---------            ----------
(State or other jurisdiction      (Commission          (IRS Employer
      of incorporation)           File Number)       Identification No.)

                6464 N W 5TH COURT, FT. LAUDERDALE, FLORIDA 33039
                -------------------------------------------------
               (Address of principal executive offices) (Zip Code)

                        (954) 489-2961 FAX 954 489 -2962
              (Registrant's telephone number, including area code)

                                 FORMER ADDRESS
                                 --------------
                (2534 N Miami Ave, Miami Fl 33127 (305-573-9339)

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))
EXPLANATORY NOTE

      SiteWorks Building & Development Co. (the "Company") is filing this Form
8-K (the "Form 8-K"), with the Securities and Exchange Commission (the "SEC") on
May 15, 2006 to revise and clarify the information previously provided it its
annual report for the periods ending December 2004 and its quarterly reports for
2005. The disclosure in this filing relates to the Company's treatment of shares
issued, the validity of issued shares ,and the valuation of shares issued for
goods and services in the Condensed Consolidated Financial Statements included
in the Company's Quarterly Report on Form 10-Q for the quarters ended March 31,
2005 June 30, 2005 and September 30, 2005 (the "Form 10-Q").

                                        2
ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED
AUDIT REPORT OR COMPLETED INTERIM REVIEW.

      (a)   The Company's Form 10 KSB for the period ending 2004 filed with the
            SEC and Forms 10-QSB, for the periods ended 3/30/2005, filed with
            the SEC on 6/03/2005 , for the period ending 6/30/2005 filed with
            the Sec on 8/22/2005 and for the period ending 9/30 2005 which was
            filed with the SEC on 12/15/2005 may contain inaccurate information
            as it relates to the equity , the validity of shares issued and the
            valuation of shares issued for goods and services.

The written consent of the majority shareholder(s) was obtained for each
amendment made from March 2002, thru the present. However the validity of the
issued shares may be called into question because no information statement or
proxy was filed prior to the amendments taking effect. Management expects to
address this issue by publishing an information statement which would indicate
written consent was obtained from a majority shareholder to ratify all previous
amendments and mergers.

The value of shares previously issued may not have been based on market value on
the day the shares were issued , but on a discounted value management felt
reflected the value the shares have given the lack of liquidity of the stock .
The restatements have been and will be adjusted to reflect the bid price the day
the shares were issued.

When these issues were discovered by the Company's Chief Executive Officer on
April 6, 2006, the Company immediately commenced the process of amending the
Form 10-QSB and notified its independent accountants of the possible error. The
Company's independent accountants discussed the matter with the Company's Chief
Executive Officer and legal counsel and agreed to make the appropiate changes
and disclosures in the financials. The Company expects to have its amended its
Form 10-QSB filed as soon as practical and in fact did file its annual report
for 2005 and it's first quarter report for March 31, 2006 which made provision
for the issue by classifying the shares issued as a result of the amendments as
temporary equity .

                                        3
The certifying officer of the company has considered the effect of the error on
the adequacy of the disclosure controls and procedures as of the end of the
period covered by the 2004 10 KSB.

The officers conclusion regarding the effectiveness of the company's disclosure
controls and procedures were reevaluated and changes were made to the review
process to eliminate ambiguity in any future amendments to the corporate charter
which may require shareholder approval.

      (b)   Not applicable.

      (c)   Not applicable.

SiteWorks is responsible for the adequacy and accuracy of disclosure in this
filing, and SEC staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action with respect to
the filing and SiteWorks may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Statements contained in this filing that are not based upon current or
historical fact are forward-looking in nature. Such forward-looking statements
reflect the current views of management with respect to future events and are
subject to certain risks, uncertainties and assumptions. Should one or more of
these risks or uncertainties materialize or should underlying assumptions prove
incorrect, actual results may vary materially from those described herein as
anticipated, believed, estimated or expected, or described pursuant to similar
expressions.

                                        4
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: June 19, 2006

                                    SITEWORKS BUILDING & DEVELOPMENT CO.

                                    By:      /s/ C. Michael Nurse
                                             -----------------------
                                    Name:    C. Michael Nurse
                                    Title:   Chief Executive Officer

                                        5