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~~July 3022, 2011 (July 21, 2011)

China Integrated Energy, Inc.

(Exact Name of Registrant as Specified in Charter)

Delaware		001-34390		65-0854589
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

Dongxin Century Square, 7th Floor ~~Hi-Tech Development District Xi’an, Shaanxi Province, People’s Republic of China 710043 (Address of Principal Executive Offices and Zip Code)~~

~~Registrant’s telephone number, including area code: 86~~Hi-29Tech ~~8268~~Development ~~3920~~District

~~Check~~Xi’an, ~~the~~Shaanxi ~~appropriate~~Province, ~~box~~People’s ~~below~~Republic ~~if the Form 8-K filing is intended to simultaneously satisfy the filing obligation~~ of ~~the~~China ~~registrant under any of the following provisions:~~710043

o(Address ~~Written~~of ~~communications~~Principal ~~pursuant~~Executive toOffices ~~Rule~~and ~~425~~Zip ~~under the Securities Act (17 CFR 230.425~~Code)

oRegistrant’s ~~Soliciting~~telephone ~~material~~number, ~~pursuant~~including toarea ~~Rule~~code: ~~14a~~011-1286-29 ~~under~~8268 ~~the Exchange Act (17 CFR 240.14a-12)~~3920

o(Former ~~Pre-commencement~~Name ~~communications~~or ~~pursuant~~Former toAddress, ~~Rule~~if ~~14d-2(b)~~Changed ~~under~~Since ~~the~~Last ~~Exchange Act (17 CFR 240.14d-2(b~~Report))

oCheck ~~Pre~~the appropriate box below if the Form 8-~~commencement~~K ~~communications~~filing ~~pursuant~~is intended to ~~Rule~~simultaneously ~~13e-4(c)~~satisfy the filing obligation of the registrant under any of the ~~Exchange~~following ~~Act~~provisions (17see ~~CFR~~General ~~240~~Instruction A.~~13e-4(c~~2. below)):

~~Item~~¨ Written ~~4.02(b) Non-Reliance~~communications onpursuant ~~Previously~~to ~~Issued~~Rule ~~Financial~~425 ~~Statements~~under orthe aSecurities ~~Related~~Act ~~Audit~~(17 ~~Report~~CFR ~~or Completed Interim Review~~230.425)

On May 2, 2011, China Integrated Energy, Inc. (the “Company”) filed a Current Report on Form 8-K announcing that KPMG, its auditor for the fiscal year ended December 31, 2010, determined that its previously issued audit report dated March 16, 2011 related to the consolidated balance sheet of the Company and subsidiaries as of December 31, 2010, and the related consolidated statement of income and comprehensive income, stockholder’s equity, and cash flows for the year then ended (the “FYE 2010 Financials”), and effectiveness of internal control over financial reporting as of December 31, 2010, should no longer be relied upon.¨ AsSoliciting amaterial ~~result~~pursuant ~~of this determination, the Company must file an amendment~~ to ~~its~~Rule ~~Annual Report on Form 10~~14a-K12 ~~for~~under the ~~fiscal~~Exchange ~~year~~Act ~~ended December 31, 2010~~ (~~the~~17 ~~“Amendment”),~~CFR ~~removing the KPMG audit report and reflecting that the FYE 2010 Financials are unaudited~~240.14a-12)

The Form 10-K also included the audit report of the Company’s prior auditor, Sherb & Co., LLP, dated March 30, 2010, with respect to the audited financial statements of the Company for the years ended December 31, 2009 and 2008.¨ Sherb has informed the Company that, as of the date hereof, nothing has come to Sherb’s attention that has led Sherb to believe that its previously issued audit reports should no longer be relied upon. However, at this time in order for Sherb to rePre-~~issue~~commencement ~~its~~communications ~~prior~~pursuant audit report for inclusion in the Amendment, Sherb must perform certain procedures that include obtaining certain representations from the successor auditor. Since at this time, the Company is still in the process of identifying a new auditor, Sherb is unable to ~~complete~~Rule ~~its procedures and therefore cannot re~~14d-~~issue~~2(b) ~~its~~under ~~prior audit report for inclusion in~~ the ~~Amendment. As~~Exchange aAct ~~result,~~(17 ~~even~~CFR though Sherb has not withdrawn its previously issued audit report, and has not determined that its prior audit report can no longer be relied upon, because the Company has an obligation to file the Amendment, the Company will have to reflect that the 2009 financial statements are unaudited and will have to omit the Sherb audit report from the Amendment240.14d-2(b))

~~The~~¨ Pre-commencement ~~Company~~communications ~~remains~~pursuant ~~committed~~ to ~~identifying~~Rule ~~and~~13e-4(c) ~~engaging~~under ~~a new auditor as soon as possible. The Audit Committee has discussed~~ the ~~matters~~Exchange ~~disclosed~~Act in(17 ~~response~~CFR ~~to this Item 4~~240.0213e-4(bc) ~~with Sherb.~~)

Item 94.01 ~~Financial~~ Change ~~Statements~~in ~~and~~Registrant’s ~~Exhibits~~Certifying Accountant

On July 21, 2011, China Integrated Energy, Inc. (dthe “Company”) ~~Exhibits~~engaged Sherb & Co., LLP (“Sherb”) as its independent principal accountant. Sherb replaces KPMG, who resigned on April 26, 2011, as previously disclosed in the Current Report on Form 8-K filed by the Company on May 2, 2011. The engagement of Sherb was approved by the Company’s Audit Committee.

Exhibit No.	Description
7.1	Sherb & Co., LLP Letter, dated as of June 30, 2011

Sherb was previously engaged as the Company’s independent principal accountant as of and during the fiscal years ended December 31, 2007, 2008 and 2009 and for the subsequent interim period ended December 16, 2010. During that time (i) there were no disagreements with Sherb on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to Sherb’s satisfaction, would have caused Sherb to make reference in connection with its opinion to the subject matter of the disagreement, and (ii) there were no “reportable events,” as that term is described in Item 304(a)(1)(v) of Regulation S-K.

During the period commencing December 16, 2010, when KPMG was engaged by the Company as its independent principal accountant, until July 21, 2011 when Sherb was re-engaged in such capacity, the Company did not consult with Sherb regarding (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements and no written or oral advice was provided by Sherb that was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement or event, as set forth in Item 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.

Item 8.01 Other Events

On July 25, 2011, the Registrant issued a press release announcing that it appointed Sherb & Co., LLP as its independent principal accountant. A copy of the press release is attached hereto as Exhibit 99.1.

Item 9.01 Financial Statements and Exhibits.

Exhibit No.		Description
99.1		Press Release dated July 25, 2011

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.

Dated: June 30, 2011	China Integrated Energy, Inc.
Dated: July 25, 2011	China Integrated Energy, Inc.
	By:	/s/ Xincheng Gao
		Name: Xincheng Gao
		Title: Chief Executive Officer and President

~~Exhibit Index~~3

Exhibit No.	Description
7.1	Sherb & Co., LLP Letter, dated as of June 30, 2011

Exhibits.

Exhibit No.		Description
99.1		Press Release dated July 25, 2011

Filing Compare · China Integrated Energy, Inc.