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~~July 172, 2011

SOLAR ENERTECH CORP.

(Exact name of Company as specified in Charter)

Delaware

(State or other jurisdiction of

incorporation or organization)

000-51717

(Commission File No.)

98-0434357

(IRS Employee

Identification No.)

655 West Evelyn Avenue, Suite #2

Mountain View, CA 94041

(Address of Principal Executive Offices)

(650) 688-5800

(Issuer Telephone number)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company under any of the following provisions:

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 240.13(e)-4(c))

oItem ~~Soliciting~~3.02 ~~material~~Unregistered ~~pursuant~~Sales toof ~~Rule~~Equity ~~14a-12 under the Exchange Act (17 CFR 240~~Securities.~~14a-12)~~

oOn ~~Pre-commencement~~May ~~communications~~11, ~~pursuant~~2011, toSolar ~~Rule~~EnerTech ~~14d-2~~Corp. (bthe “Company”) issued 227,922 shares of common stock as accrued interest to the holder of its Series B-1 Convertible Note. These shares were exempt from any registration requirement under the ~~Exchange~~Securities Act ~~(17~~pursuant ~~CFR~~to ~~240.14d-2~~Section 3(ba)(9) of the Securities Act and Rule 144 promulgated under the Securities Act.

oOn ~~Pre-commencement~~May ~~communications~~18, ~~pursuant~~2011, the Company issued 503,864 shares of common stock to ~~Rule~~the ~~13e~~holder of its Series B-~~4(c)~~1 Convertible Note in connection with a conversion of a portion of the principal and interest on the note. These shares were exempt from any registration requirement under the ~~Exchange~~Securities Act ~~(17~~pursuant ~~CFR~~to ~~240.13~~Section 3(ea)-4(c9)) of the Securities Act and Rule 144 promulgated under the Securities Act.

On June 6, 2011, the Company issued 505,425 shares of common stock to the holder of its Series B-1 Convertible Note in connection with a conversion of a portion of the principal and interest on the note. These shares were exempt from any registration requirement under the Securities Act pursuant to Section 3(a)(9) of the Securities Act and Rule 144 promulgated under the Securities Act.

On July 1, 2011, the Company issued 360,574 shares of common stock as accrued interest to the holder of its Series B-1 Convertible Note. These shares were exempt from any registration requirement under the Securities Act pursuant to Section 3(a)(9) of the Securities Act and Rule 144 promulgated under the Securities Act.

On July 2, 2011, the Company issued 8,600,000 shares of restricted common stock to the Company’s employees pursuant to the Company’s 2008 Restricted Stock Plan, with such awards to be evidenced by and subject to the terms and conditions of the form of restricted stock agreement previously adopted by the Company, except that the vesting of such restricted stock awards shall be over three years, with one-third of such shares vested upon the one year anniversary of the date of grant, and the balance to vest in equal monthly installments thereafter. The issuance of the shares of restricted stock was not registered under the Securities Act in reliance on the exemption from registration provided under Regulation S, as promulgated under the Securities Act. Shares of restricted stock were issued only to non-U.S. persons in offshore transactions who met the conditions under Regulation S.

Item 4.01

Changes in Registrant’s Certifying Accountant.

(ab)

OnThe ~~May~~Company ~~17,~~has ~~2011~~engaged Child, ~~Ernst~~Van &Wagoner ~~Young Hua Ming (“E~~&Y ~~China”)~~Bradshaw, ~~resigned~~PLLC as the principal independent registered public accounting firm of ~~Solar EnerTech Corp. (~~the “Company~~”),~~ ~~and~~effective onJuly ~~May 19~~6, 2011~~, the Board of Directors of the Company approved and accepted E&Y China’s resignation~~.

~~E&Y~~The ~~China~~Company did not consult with Child, ~~for~~Van ~~either~~Wagoner of& Bradshaw, PLLC, at any time prior to its appointment or during the ~~past~~Company’s two most recent fiscal years ~~and~~or toany subsequent interim period, regarding (i) the ~~date~~application of ~~its~~accounting ~~resignation,~~principles ~~produce~~to a ~~report~~specific oncompleted ~~the~~or ~~financial~~proposed ~~statements~~transaction, or the type of audit opinion that might be rendered on the Company’s ~~which~~financial ~~contained~~statements anand ~~adverse~~neither ~~opinion~~written ornor ~~disclaimer~~verbal ofadvice ~~opinion,~~was orprovided that was ~~qualified~~an orimportant ~~modified~~factor considered by the Company in reaching a decision as to ~~uncertainty~~the accounting, ~~audit~~auditing ~~scope~~ or ~~accounting~~financial ~~principles,~~reporting ~~except~~issue ~~for~~or an(ii) ~~explanatory~~any ~~paragraph~~matter ~~regarding~~that was either the ~~substantial~~subject ~~doubt~~of ~~about~~a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the ~~Company’s~~related ~~ability~~instructions to ~~continue~~Item as304 aof ~~going~~Regulation ~~concern~~S-K) ~~for~~or ~~the~~a ~~years~~reportable ~~ended~~event ~~September~~(as ~~30,~~described ~~2009~~in ~~and~~Item ~~September~~304(a)(1)(v) ~~30,~~of ~~2010~~Regulation S-K).

~~During~~Item ~~the~~5.02 ~~past~~Departure ~~two~~of ~~fiscal~~Directors ~~years~~or ~~and~~Certain toOfficers; ~~the~~Election ~~date~~ of ~~E&Y~~Directors; ~~China’s~~Appointment ~~resignation, there were no disagreements between the Company and E&Y China on any matter~~ of ~~accounting~~Certain ~~principles~~Officers; orCompensatory ~~practices,~~Arrangements ~~financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction~~ of ~~E&Y~~Certain ~~China would have caused it to make reference thereto in any reports on the Company’s financial statements for such fiscal period~~Officers.

~~For either of the past two years and to the date of E&Y China’s resignation, there were no reportable events as described in 17 C.F.R. 229.304~~(ae)(1)(v) other than the material weakness in the Company’s internal controls over financial reporting due to the lack of finance and accounting personnel with an appropriate level of knowledge, experience and training in the application of U.S. GAAP to prepare financial statements for the years ended September 30, 2009 and September 30, 2010.

OnOut ~~May~~of 18the 8,600,000 ~~2011~~shares issued as described in Item 3.02 above, the Company ~~provided~~issued ~~E&Y~~1,000,000 ~~China~~shares ~~with~~of arestricted ~~copy~~common ofstock to Yihong Yao, the ~~disclosures~~Company’s ~~made~~Chief ~~herein~~Financial ~~and~~Officer, ~~requested~~pursuant ~~that~~to ~~E&Y~~the ~~China~~Company’s ~~furnish~~2008 itRestricted ~~with~~Stock aPlan, ~~letter~~with ~~addressed~~such awards to ~~the~~be ~~Securities~~evidenced by and ~~Exchange~~subject ~~Commission~~to ~~stating~~the ~~whether~~terms ~~E&Y~~and ~~China~~conditions ~~agreed~~of ~~with~~ the ~~above~~form ~~statements~~of ~~made~~restricted stock agreement previously adopted by the Company, ~~pursuant~~except tothat the ~~requirements~~vesting of 17such ~~C.F.R.~~restricted ~~229.304(a)(3),~~stock ~~and,~~awards ifshall ~~not~~be over three years, ~~stating~~with ~~the~~one-third ~~respects~~of insuch ~~which~~shares itvested ~~does~~upon ~~not~~the ~~agree.~~one Ayear ~~copy~~anniversary of ~~E&Y~~the ~~China’s~~date ~~letter~~of isgrant, ~~annexed~~and ~~hereto~~the asbalance ~~Exhibit~~to 16vest in equal monthly installments thereafter.1.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.		Description
16.1		Letter from Ernst & Young Hua Ming to the United States Securities and Exchange Commission, dated May 20, 2011.

SIGNATURES

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

Date: May 20, 2011	SOLAR ENERTECH CORP.
Date: July 8, 2011	SOLAR ENERTECH CORP.
	By:	/s/ ~~Leo~~Yihong ~~Shi Young~~Yao
		Leo Shi Young President and Chief Executive Officer
		Yihong Yao
		Chief Financial Officer

EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter from Ernst & Young Hua Ming to the United States Securities and Exchange Commission, dated May 20, 2011.

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