UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

~~OF THE~~ SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of Earliest Event Reported): ~~October 20~~December 6, 2011

Wonder Auto Technology, Inc.

(Exact name of registrant as specified in its charter)


Nevada	0-50883	88-0495105
(State of Incorporation)	(Commission File No.)	(IRS Employer ID No.)

No. 16 Yulu Street

Taihe District, Jinzhou City, Liaoning Province

People’s Republic of China, 121013

(Address of Principal Executive Offices)

(86) 416-2661186

Registrant’s Telephone Number, Including Area 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 (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 2 4.0401 ~~Triggering~~Changes ~~Events~~in ~~That~~Registrant’s ~~Accelerate~~Certifying orAccountant. ~~Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement~~

As(a) ~~previously~~On ~~disclosed~~December 6, ~~on July 10~~2011, ~~2010,~~PricewaterhouseCoopers ~~the~~Zhong ~~Company’s~~Tian ~~wholly~~CPAs ~~owned~~Limited ~~subsidiary,~~Company ~~Vital Glee Development, Ltd.~~ (“~~Vital Glee~~PwC”) ~~entered~~resigned ~~into~~as athe ~~conditional~~independent ~~disposal~~registered ~~agreement~~public accounting ~~with~~firm ~~Jinheng~~of ~~Automotive~~Wonder ~~Safety~~Auto Technology, ~~Holdings~~Inc. ~~Limited~~ (~~“Jinheng Holdings”) (~~the “~~Conditional Disposal Agreement~~Company”) ~~pursuant~~effective ~~to which Vital Glee agreed to acquire Jinheng Holdings’ 100% interest in Jinheng (BVI) Ltd~~immediately. ~~Pursuant~~ A tosuperseding ~~the~~letter ~~Conditional Disposal Agreement, as subsequently modified, a portion~~ of ~~the~~resignation ~~purchase price~~ was ~~paid~~provided by ~~Vital~~PwC ~~Glee~~on ~~in cash upon the completion of the acquisition~~December 10, ~~with~~2011. ~~the~~PwC ~~remaining~~was ~~payable~~engaged inas the ~~form~~Company’s ofindependent ~~three~~registered public ~~promissory~~accounting ~~notes~~firm ~~with~~on ~~different~~December 6, ~~maturity~~2010, ~~dates.~~and ~~The~~through ~~obligations under~~ the ~~notes~~date ~~are secured by all~~ of ~~the~~PwC’s ~~issued~~resignation ~~and~~it ~~outstanding~~had ~~shares~~not ofcompleted ~~Jinheng~~its ~~(BVI)~~audit ~~Ltd.~~or ~~(the~~provided ~~“Charged~~a ~~Shares”). As~~report ofor ~~the~~opinion ~~date~~on ~~hereof,~~ the ~~outstanding~~financial ~~amounts~~statements ~~under~~of the ~~first~~Company ~~two~~for ~~promissory~~any ~~notes have been paid on time, and HK$452~~period.0 ~~million (US$57.9 million), plus accrued and unpaid interest, is expected to be paid in full on June 12, 2012 under the third promissory note.~~

~~Pursuant~~There towere ano ~~letter~~disagreements ~~dated~~between ~~October~~PwC ~~20,~~and ~~2011~~the ~~from~~Company ~~Jinheng~~during ~~Holdings~~the toterm ~~Vital~~of ~~Glee~~PwC’s engagement on any matter of accounting principles or practices, ~~Jinheng~~financial ~~Holdings~~statement ~~asserts~~disclosure, ~~that~~or ~~Vital~~auditing ~~Glee~~scope ~~has~~or ~~breached~~procedure, ~~its~~which ~~obligations~~disagreements, ~~under~~if not resolved to the ~~Conditional~~satisfaction ~~Disposal~~of ~~Agreement~~PwC, aswould ahave ~~result~~caused ofPwC ~~Vital~~to ~~Glee’s~~make ~~failure~~reference to ~~notify~~the ~~Jinheng~~subject ~~Holdings~~matter of the disagreements in ~~writing~~connection with its report on the financial statements for such period, other than as described herein. On September 29, 2011, the audit committee (the “Audit Committee”) of the Company’s ~~delisting~~board ~~from~~of directors (the ~~National~~“Board”) ~~Association~~met ofand ~~Securities~~issued findings ~~Dealers~~and ~~Automated~~remediation ~~Quotation~~recommendations ~~Exchange~~in connection with an investigation that it had conducted into certain transactions and accounting matters (the “~~Nasdaq~~Investigation”), as previously disclosed in a Current Report on Form 8-K filed on October 5, 2011. As The Company has taken certain remedial steps as a result, ~~Jinheng~~of ~~Holdings~~the ~~intends~~Investigation and is continuing to ~~enforce~~consider ~~its~~whether ~~security~~there ~~interest~~are inadditional ~~the~~remedial ~~Charged~~measures ~~Shares~~it can take and ~~requires~~the ~~Vital~~Company ~~Glee~~may toat ~~agree~~any totime develop and implement additional ~~restrictions~~remedial onmeasures. Nevertheless, while PwC indicated in its ~~business~~letter ~~operations. The~~of ~~Company~~December 10, ~~does~~2011 ~~not~~that ~~believe~~it recognizes that ~~Vital~~the ~~Glee~~Company has taken certain remedial steps and is incontinuing ~~breach~~to consider additional steps, PwC has informed the Company of ~~any~~its ~~covenants~~view ~~under~~that the ~~terms~~issues ofraised by the ~~charge~~Investigation have not been fully addressed by Company management as of December 6, 2011, and isin ~~seeking~~order for PwC to ~~resolve~~complete ~~the~~its ~~disagreement~~audit, ~~between~~it would, in the ~~parties~~exercise of its professional judgment, have to satisfy itself that such issues have been fully addressed.

None of the “reportable events” described under Item 304(a)(1)(v) ~~5.02~~of ~~Departure~~Regulation S-K occurred during the term of ~~Directors~~PwC’s engagement other than as described herein. On December 10, 2011, PwC informed the Company that any steps taken by the Company in response to the issues raised by The NASDAQ Stock Market LLC (“Nasdaq”) in its letter to the Company dated October 11, 2011, denying the Company’s request for continued listing on Nasdaq (previously disclosed in a Current Report on Form 8-K filed on October 18, 2011), and/or ~~Certain~~the ~~Officers;~~issues ~~Election~~raised as a result of ~~Directors;~~the ~~Appointment~~Investigation may materially impact the fairness or reliability of ~~Certain~~the ~~Officers;~~Company’s ~~Compensatory~~consolidated ~~Arrangements~~financial statements as of ~~Certain~~and ~~Officers~~for the years ended December 31, 2008, 2009 and 2010 and/or may have caused PwC to be unwilling to rely on management’s representations, and such matters have not been resolved to PwC’s satisfaction as of the date of PwC’s resignation.

On October 26, 2011, the Company announced that its Board of Directors has appointed Qingdong Zeng to serve as Chairman of the Board of Directors. In addition, the Company announced that the Board has established the salary for Mr. Zeng in his capacities as Chief Executive Officer and Chairman of the Board in the amount of U.S. $350,000 and the salary of the Company’s Chief Financial Officer, Mr. Aijun Jiang, at U.S. $200,000, in each case on an interim basis for up to three months pending completion of an analysis and determination by the Compensation Committee of an appropriate long-term compensation arrangement for these individuals.

~~Safe~~PwC ~~Harbor~~discussed ~~Statement~~each of the above matters with the Company, through its management and the chairman of the Audit Committee, but neither the Audit Committee nor similar committee of the Board, nor the Board itself, discussed the above events with PwC. The Company has authorized PwC to respond fully to the inquiries of the successor accountant (when it is engaged) concerning each of the above matters. The Company has provided PwC with a copy of the foregoing disclosures and has requested that PwC furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not PwC agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K. The Company will amend this current report to include a copy of PwC’s letter as an exhibit promptly after the Company receives the letter from PwC.

~~This~~(b) ~~current~~On ~~report on Form 8-K includes certain statements that are not descriptions of historical facts~~December 13, ~~but are forward-looking statements. Such statements include~~2011, ~~among others, future compensation of~~ the ~~senior officers of the~~ Company, ~~the~~engaged ~~Company’s~~Crowe ~~belief~~Horwath ~~that~~(HK) ~~Vital~~CPA ~~Glee~~Limited (“Crowe”) ~~has~~as ~~not breached its obligations under~~ the ~~Conditional Disposal Agreement and Vital Glee~~Company’s ~~ability~~new toindependent ~~make~~registered ~~the~~public ~~payment~~accounting ~~under~~firm, ~~the~~effective ~~third promissory note in June 2012~~immediately. ~~Forward-looking~~ ~~statements~~During ~~can be identified by~~ the ~~use~~fiscal ofyears ~~forward-looking~~ended ~~terminology such as "will~~December 31," ~~"expect,"~~2009 ~~"may,"~~and ~~"should,"~~2010 ~~"anticipate," "future," "intend," "is/are likely to," "proposed," "estimate" or similar expressions. Such information is based upon assumptions~~ and ~~expectations~~through of the ~~Company's~~date ~~management that were reasonable when made but may prove to be incorrect. All~~ of ~~such assumptions and expectations are inherently subject to uncertainties and contingencies beyond the Company'~~Crowe’s ~~control and based upon premises with respect to future business decisions~~engagement, ~~which~~the ~~are subject to change. The~~ Company ~~does~~did not consult ~~undertake~~with toCrowe ~~update~~regarding ~~the~~any ~~forward-looking statements contained in this press release. For a description~~ of the ~~risks~~matters ~~and~~described ~~uncertainties that may cause actual results to differ from the forward-looking statements contained~~ in ~~this press release, see the Company's most recent Quarterly Reports on 10-Q and Annual Report on Form 10-K filed with the Securities and Exchange Commission~~ Item 304(~~"SEC"~~a),(2)(i) and ~~the Company's subsequent SEC filings. Copies~~ (ii) of ~~filings~~Regulation ~~made with the SEC are available through the SEC's electronic data gathering analysis retrieval system at http://www~~S-K.~~sec.gov.~~ ~~All information provided in this current report and in the attachments is as of the date of this current report.~~

Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

On December 13, 2011, Larry Goldman resigned from the Board effective immediately, citing the resignation of PwC as disclosed in Item 4.01 hereto and that he is not comfortable serving on the Board given the continued involvement of the former chief executive officer of the Company and chairman of the Board as a director on the Board.

SIGNATURES

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

Wonder Auto Technology, Inc.

Date: ~~October 28~~ December 14, 2011

/s/ Aijun Jiang ~~Name:~~Chief ~~Aijun~~Financial ~~Jiang~~Officer

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