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): ~~August~~December 68, 2009

MILLENNIUM ENERGY CORP.

(Exact name of registrant as specified in charter)

Commission File Number 333-139765


Nevada		98-050298
(State or other jurisdiction of incorporation)		(I.R.S. Employer Identification No.)

43 Pireos St., Ano Voula

Athens, Greece

(Address of principal executive offices, including Zip Code)

Registrant’s telephone number, including area code: 011-30-210-895-8786

N/A

(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 4.0102. Non-Reliance ~~Changes~~on inPreviously ~~Registrant’s~~Issued ~~Certifying~~Financial ~~Accountant~~Statements or a Related Audit Report or Completed Interim Review.

On ~~August~~ 6December 8, 2009, the ~~Board~~board of ~~Directors~~directors of Millennium Energy Corp. (the “Company”) ~~approved~~ ~~and~~determined ~~authorized~~that ~~the~~disclosure ~~dismissal~~is ofrequired ~~Moore~~to &prevent ~~Associates~~future ~~Chartered,~~reliance ~~its~~on ~~independent~~the ~~registered~~Company’s ~~public~~previously ~~accounting~~issued ~~firm.~~financial Onstatements ~~the~~for ~~same date,~~ the ~~Board~~fiscal ofyear ended ~~Directors~~December ~~approved~~31, ~~authorized~~2008, and ~~engaged~~ the ~~accounting~~fiscal ~~firm~~quarters ofended ~~Seale~~March 31, and ~~Beers~~ June 30, ~~CPA’s~~2009, respectively, ~~LLC~~due asto the ~~Company’s~~restatement ~~new~~of ~~independent~~the ~~registered~~value ~~public~~of ~~accounting~~the Company’s resource ~~firm~~property.

~~During~~The ~~the~~ Company'’s ~~two~~financial ~~most~~statements ~~recent~~for the fiscal ~~years~~year ~~and~~ended ~~any~~December ~~subsequent~~31, ~~interim~~2008, ~~period~~were ~~preceding~~issued ~~the~~by ~~termination of~~ Moore &and Associates Chartered, ~~there~~Accountants ~~were~~and noAdvisors ~~disagreements with~~ (“Moore”). As &disclosed ~~Associates~~on ~~Chartered~~Form ~~which~~8-K/A ~~were~~filed ~~not~~by ~~resolved~~the Company on ~~any~~September ~~matter~~10, ~~concerning~~2009, ~~accounting~~with ~~principles~~the orSecurities ~~practices~~and Exchange Commission, ~~financial~~on ~~statement~~August 27, ~~disclosure~~2009, orthe ~~auditing~~Public ~~scope~~Company orAccounting ~~procedure,~~Oversight ~~which~~Board ~~disagreements,~~(the if“PCAOB”) ~~not~~revoked ~~resolved~~the toregistration ~~the satisfaction~~ of Moore &because ~~Associates~~of ~~Chartered~~violations ~~would~~of ~~have~~PCAOB ~~caused~~rules ~~Moore~~and auditing &standards ~~Associates~~in ~~Chartered~~auditing tothe ~~make~~financial ~~reference~~statements, toPCAOB ~~the~~rules ~~subject~~and ~~matter~~quality controls standards, and Section 10(b) of the Securities Exchange Act of 1934 and Rule ~~disagreements~~10b-5 inthereunder, ~~connection~~and noncooperation with ~~its~~a ~~reports~~PCAOB investigation. ~~Moore~~The Company &wishes ~~Associates Chartered~~to asadvise ~~the~~that ~~Company’s~~it ~~independent~~needs ~~registered~~to ~~public~~restate ~~accounting~~its ~~firm,~~financial ~~did~~statements for ~~not~~the ~~provide~~fiscal anyear ~~adverse~~ended ~~opinion~~December or31, ~~disclaimer~~2008 and as a result of ~~opinion~~such restatement, we will also need to ~~the~~restate ~~Company’s~~ its financial statements, ~~nor~~for ~~modify~~the ~~its~~quarterly ~~opinion~~periods ended asMarch ~~to uncertainty~~31, ~~audit~~and ~~scope~~June ~~or accounting~~30, ~~principles~~2009, respectively. The ~~audit~~Company determined ~~opinions~~that ~~were~~the ~~modified~~appropriate course of action is for the Company to ~~contain~~file, aas ~~going~~soon ~~concern~~as ~~qualification~~practicable, ~~during~~amendments to its annual report on Form 10-K for the ~~Company’s~~fiscal year ~~two~~ended ~~most~~December ~~recent~~31, 2008, and quarterly reports on Form 10-Q for the fiscal ~~years~~periods ended March 31, and June 30, 2009, respectively, containing restated financial statements.

The ~~Company~~filing ~~has~~of ~~requested~~any ~~that~~amendments ~~Moore~~to &annual ~~Associates~~or ~~Chartered~~quarterly ~~furnish~~reports ~~the~~shall ~~Company with~~not abe ~~letter~~deemed ~~addressed~~ to be an admission that the ~~Securities~~original ~~and~~filings, ~~Exchange~~when ~~Commission~~made, ~~stating~~included any untrue ~~whether~~statements itof ~~agrees~~material ~~with~~fact ~~the~~or ~~above~~omitted ~~statements.~~to ~~The~~state ~~letter~~a ismaterial ~~attached~~fact asnecessary anto ~~exhibit~~make toa ~~this~~statement ~~Form~~contained ~~8-K~~therein not misleading.

OnThe ~~August~~board 6,of ~~2009,~~directors of the Company ~~engaged~~has ~~Seale~~discussed ~~and Beers, CPA’s, LLC as its independent registered public accounting firm. During~~ the ~~two~~matters ~~most~~disclosed ~~recent~~in ~~fiscal~~this ~~years and~~filing ~~the~~with ~~interim periods preceding~~ the ~~engagement, the~~ Company’s ~~has~~independent ~~not~~registered ~~consulted Seale~~public ~~and~~accounting ~~Beers, CPAs regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-B~~firm.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.	Description of Exhibit
16.1	Letter from More & Associates, Chartered, dated August 7, 2009 to the Securities and Exchange Commission regarding statements included in this Form 8-K.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


MILLENNIUM ENERGY CORP.

By:		/s/ Jana Whitlock
Name:		Jana Whitlock
Title:		President and Director

Date: ~~August~~ 7December 10, 2009

EXHIBIT INDEX

Exhibit No.	Description of Exhibit	Page Number
16.1	Letter from More & Associates, Chartered, dated August 7, 2009 to the Securities and Exchange Commission regarding statements included in this Form 8-K.	5

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