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

~~October~~March 68, ~~2010~~ 2011

Date of Report (Date of earliest event reported)

MPC CORPORATION

(Exact Name of Registrant as Specified in Charter)

Colorado

0-115404

84-1577562

(State or Other Jurisdiction

of Incorporation)

(Commission File No.)

(IRS Employer

Identification No.)

P.O. Box ~~2173~~ 2173, Meridian, ID 83670

(Address of principal executive offices)

(281) 394-2060

(Registrant’s telephone number, including are code)

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:

o ¨ Written communication 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 51.0203(b) ~~Departure~~Bankruptcy ~~of Directors~~ or ~~Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers~~Receivership.

On ~~October~~ March 68, ~~2010~~2011, ~~Curtis~~the ~~Akey~~United ~~resigned~~States ~~his~~Bankruptcy ~~positions~~Court asfor ~~Chief~~the ~~Financial Officer~~District of Delaware entered the Findings of Fact, Conclusions of Law and Order Confirming (the “Confirmation Order”) the Second Amended Plan of Liquidation of MPC Corporation and ~~all~~Its Subsidiaries Under Chapter 11 of ~~its~~the ~~affiliates~~United States Bankruptcy Code (the “~~Company~~Plan”).

~~David A~~The Plan provides, among other things, that on its effective date, all equity interests and/or membership interests in MPC Corporation or any of its debtor-subsidiaries (the “Debtors”), including but not limited to all issued, unissued, authorized or outstanding shares or stock, warrants, options, conversion privileges, and/or contract rights to purchase or acquire any equity interest or membership interest, shall be deemed cancelled and shall be of no further force and effect. The ~~Young~~Plan further provides, among other things, that on its effective date, title to all property of the ~~Company~~Debtors’s ~~Chief~~estates ~~Executive~~will ~~Officer~~pass to and vest in a liquidating trust, from which general unsecured creditors will ~~serve~~receive asa ~~interim~~pro ~~Chief Financial~~rata ~~Officer~~distribution from remaining available cash after payment of all post-confirmation expenses and allowed administrative, priority and secured claims.

~~As previously~~A ~~announced,~~copy ~~on November 6, 2008, the Company filed bankruptcy in the United States Bankruptcy Court for the District~~ of ~~Delaware (Case No. 08-12667(PJW)), and is in~~ the ~~process of liquidation. A~~ Plan ~~of Liquidation has been filed, but has not been approved by the court. It~~ is ~~not~~attached ~~anticipated~~hereto ~~that~~as ~~there will be any distribution to equity holders in connection with the bankruptcy and liquidation~~Exhibit 2.1.

2Item 9.01 Financial Statements and Exhibits

~~SIGNATURES~~(d) Exhibits

~~Pursuant to~~2.1 Second ~~the~~Amended ~~requirements~~Plan of ~~the~~Liquidation ~~Securities Exchange Act~~ of ~~1934,~~MPC ~~the~~Corporation ~~registrant~~and ~~has duly~~Its ~~caused~~Subsidiaries ~~this~~Under ~~report~~Chapter to11 beof ~~signed on its behalf by~~ the ~~undersigned~~United ~~hereunto duly~~States ~~authorized~~Bankruptcy Code.

		MPC CORPORATION
Date: October 15, 2010	By:	/s/ David A. Young
	David A. Young
	Chief Executive Officer

3SIGNATURES

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.

	MPC CORPORATION


Date: March 14, 2011	By:	/s/ David A. Young
	David A. Young
	Chief Executive Officer

EXHIBIT INDEX

Exhibit No.		Description

2.1		Second Amended Plan of Liquidation of MPC Corporation and Its Subsidiaries Under Chapter 11 of the United States Bankruptcy Code

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