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): ~~June~~December 2531, 2007

LONG-E INTERNATIONAL, INC.

(Exact name of registrant specified in charter)

Utah		000-28727		87-0624752
(State of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

C-6F, Huhan Chuangxin Block, Keyuan Road, Hi-Tech Industry Zone, Shenzhen, 518000, Guangdong, China

(Address of principal executive offices) (Zip Code)

(86) 755 3396 5188

(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):

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 1.01 ~~Changes in~~ ~~Registrant’s~~Entry ~~Certifying~~into ~~Accountant~~a Material Definitive Agreement.

OnLong-e ~~May~~International, 8Inc., a Utah corporation (the "Company"), previously closed ~~2007,~~and ~~the~~publicly Yureported its placement of common stock and warrants pursuant to a ~~and~~Securities ~~Associates~~Purchase ~~CPA~~Agreement ~~resigned~~dated asDecember ~~independent~~29, ~~registered~~2006 ~~public~~(the ~~accounting~~"2006 ~~firm~~Placement") ~~for~~and ~~Long-e~~its ~~International~~placement of convertible notes and warrants pursuant to a Securities Purchase Agreement dated January 25, ~~Inc.~~2007 (the ~~“Company”~~"2007 Placement"). Pursuant ~~Effective~~to the ~~June~~Amended and Restated Registration Rights Agreement dated January 25, 2007, (the we“2007 ~~engaged~~Registration ~~Kempisty &~~Rights Agreement”) between the Company asand investors in ~~our~~both the 2006 and 2007 Placements (collectively, the “Placements”), the Company ~~new~~began ~~independent~~incurring ~~registered~~liquidated ~~public~~damages ~~accounting~~in ~~firm.~~favor ~~Our~~of ~~board~~the ofinvestors ~~directors~~in ~~has~~the Placements ~~acknowledged~~as of April 30, 2007, based on the ~~resignation~~Company’s offailure Yuto file a registration ~~and~~statement registering the securities issued in the Placements for resale under ~~Associates~~the ~~CPA~~Securities ~~and~~Act of 1933, as amended (the “Securities Act”). Effective December 31, 2007, the Company converted approximately $1.127 million of ~~appointment~~liquidated ofdamages ~~Kempisty~~owing to certain investors through December 31, 2007, into &ten-year, no interest notes convertible into shares of the Company’s ascommon ~~our new~~stock, ~~independent~~par ~~registered~~value ~~public~~$0.001 ~~accounting~~per ~~firm~~share, at $0.17 per share (the “Notes,” and the transaction hereinafter, the “Conversion”).

~~From~~The ~~the~~Notes ~~date~~were ofissued ~~Yu and Associates~~pursuant ~~CPA's appointment~~to ona ~~May~~Securities 2Purchase, ~~2007,~~Settlement ~~through~~and Release Agreement (the ~~date~~“Agreement”), ofprovided ~~their~~as ~~resignation~~Exhibit on10.1 ~~May~~hereto. 8Pursuant to the Agreement, ~~2007~~the participating investors, ~~there~~who ~~were~~constituted noa ~~disagreements~~majority ~~between~~of ~~our~~the ~~Company~~holders ~~and~~of Yuthe ~~and Associates CPA'~~Company’s on ~~any matter~~outstanding ~~listed~~convertible ~~under~~notes ~~Item~~and ~~304~~warrants ~~Section~~issued ~~(a)(1)(iv)~~in Athe toprior Placements, Ealso ofwaived ~~Regulation~~any Santi-B,dilution adjustments to such securities arising ~~including~~from ~~accounting~~the ~~principles~~Conversion. orThe ~~practices,~~Company ~~financial~~and ~~statement~~the ~~disclosure~~participating investors also entered ~~or auditing~~into ~~scope~~a orRegistration ~~procedure~~Rights ~~which~~Agreement, ifprovided ~~not~~as ~~resolved~~Exhibit to10.2 ~~the~~hereto, ~~satisfaction of~~pursuant Yu ~~and Associates~~to ~~CPA's would have~~which ~~caused~~the ~~Yu and Associates~~Company ~~CPA's~~ agreed to ~~make~~ ~~reference~~file toa registration statement registering the shares ~~matter~~of incommon ~~its~~stock ~~reports~~issuable onupon ~~our~~conversion ~~financial~~of ~~statements~~the Notes, ~~except that~~upon Yuthe ninetieth ~~and~~(90th) ~~Associates CPA's~~day ~~was unable~~following tothe ~~get~~earlier ~~satisfactory~~of ~~clearance~~(i) ~~from~~the date upon which the Company’s ~~former~~satisfies ~~auditor, Schwartz~~all ~~Levitsky~~obligations ~~Feldman~~to ~~LLC~~file inregistration ~~order~~statements pursuant to ~~compete~~ the ~~financial~~2007 ~~statements for fiscal~~Registration ~~2006.~~Rights ~~Yu and Associates~~Agreement, ~~CPA's reported~~or (ii) the ~~reasons~~date ~~for~~upon ~~Yu and Associates~~which ~~CPA's~~all of the securities registrable ~~inability~~pursuant to ~~received~~the ~~clearance~~2007 ~~from~~Registration ~~Schwartz~~Rights ~~Levitsky~~Agreement ~~Feldman~~are ~~LLC~~eligible tofor ~~the~~resale ~~Company’s~~pursuant ~~audit~~to ~~committee~~Rule 144. ~~During the time of their engagement, Yu~~There ~~and~~are ~~Associates~~no ~~CPA's did not~~liquidated ~~prepare~~damages ~~any~~or ~~financial~~penalties ~~reports.~~associated with these registration rights.

~~Prior~~Those investors who chose not to initially participate in the Conversion retained ~~engaging~~their right to cash payment for the liquidated damages owed to them by the ~~Kempisty &~~ Company through December 31, we ~~did~~2007, and all investors in the Placements retained ~~not~~their ~~consult~~right ~~Kempisty~~to cash payment on any additional liquidated damages accruing and &owed ~~Company~~from ~~regarding~~January 1, 2008 forward pursuant to the 2007 Registration Rights ~~either:~~Agreement.

1.As of the date ~~application of accounting principles to any specified transaction~~hereof, ~~either~~none ~~completed~~of ~~or proposed, or~~ the ~~type~~Notes ofhad ~~audit~~been ~~opinion that might be rendered on our financial statements~~converted, ~~and neither a written report was provided to our company nor oral advice was provided by Kempisty & Company that was an important factor considered by our company~~ in ~~reaching~~whole ~~a decision as to the accounting, auditing~~ or ~~financial reporting issue; or~~in part.

2.THIS CURRENT ~~any~~REPORT ~~matter~~IS ~~that~~NOT ~~was~~AN ~~either~~OFFER ~~the~~OF ~~subject~~SECURITIES ofFOR disagreement or event, as defined in Item 304(a)(1)(iv)(A) of Regulation S-B and the related instruction to Item 304 of Regulation S-B, or a reportable event, as that term is explained in Item 304(a)(1)(iv)(A) of Regulation S-BSALE.

~~Prior to engaging Kempisty &~~Item ~~Company, Kempisty &~~2.03. ~~Company~~Creation ~~has not provided~~of ~~our company with either written or oral advice that was an important factor considered by our Company in reaching~~ a ~~decision~~Direct toFinancial ~~change our independent registered public accounting firm from Yu and Associates CPA to Kempisty & Company~~Obligation.

WeSee ~~provided Yu~~Item ~~and Associates~~1.01 ~~CPA with a copy~~ of ~~the~~this Current Report on Form 8-K disclosing their resignation, filed with the Securities and Exchange Commission on May 22, 2007, prior to the filing with the Securities and Exchange Commission, and requested that they furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in that Current Report on Form 8-K, and if not, stating the aspects with which they do not agree. ~~A copy of the letter provided by Yu and Associates CPA's, dated May 2, 2007, was attached to that Form 8-K filing as an exhibit.~~

Item 3.02.

Sale of Unregistered Securities.

See Item 1.01 of this Current Report. The Notes are convertible into an aggregate of 6,629,408 shares of the Company's common stock. The Company issued and sold the securities described herein pursuant to an exemption from the registration provisions of the Securities Act, provided by Section 4(2) of the Securities Act and Regulation D promulgated thereunder.

Item 9.01.

Financial Statements, Pro Forma Financial Information and Exhibits.

(d) Exhibits.

16.1 Letter from Raymond Chabot Grant Thornton LLP, dated May 2, 2007 (incorporated by reference to the Company’s filing with the Securities and Exchange Commission on Form 8-K, dated may 22, 2007).

Exhibit Number		Description
4.1		Form of Convertible Note
10.1		Securities Purchase, Settlement and Release Agreement dated December 31, 2007
10.2		Registration Rights Agreement dated December 31, 2007

SIGNATURE

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.

Date: June 25, 2007	By:	/s/ Bu Shengfu
Date: January 7, 2008	By:	/s/ Bu Shengfu
		Bu Shengfu
		Bu Shengfu President and Chief Executive Officer (Duly Authorized Officer)
		President and Chief Executive Officer (Duly Authorized Officer)

Date: June 25, 2007	By:	/s/ Liang Zhu
		Liang Zhu
		Chief Financial Officer (Duly Authorized Officer)

EXHIBIT INDEX

Exhibit Number		Description
4.1		Form of Convertible Note
10.1		Securities Purchase, Settlement and Release Agreement dated December 31, 2007
10.2		Registration Rights Agreement dated December 31, 2007

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