UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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)

~~September~~December 304, 2009

CRC Crystal Research Corporation

(Exact Name of Registrant as Specified in Its Charter)

NEVADA

(State or Other Jurisdiction of Incorporation)

000-52472	86-0728263
(Commission File Number)	(IRS Employer Identification No.)

4952 East Encanto Street, Mesa, AZ	85205
(Address of Principal Executive Offices)	(Zip Code)

480.452.3301

(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))

1ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW

On December 4, 2009, CRC Crystal Research Corporation’s (the “Registrant”) independent registered public accounting firm, GBH CPAs, PC, (“GBH”) informed the Registrant that disclosure should be made to prevent future reliance on the Registrant’s financial statements for the fiscal year ended December ~~ITEM~~31, ~~2.01 COMPLETION~~2008 OFand ~~ACQUISITION~~the ORfiscal ~~DISPOSITION~~quarters OFended ~~ASSETS~~March 31 and June 30, 2009, respectively.

~~Basic~~The ~~terms~~Registrant’s offinancial ~~the~~statements ~~agreement~~for inthe ~~principal~~fiscal ~~reached~~year ~~between~~ended ~~Crystal~~December ~~Research~~31, ~~Corporation~~2008 ~~and~~were ~~Mr.~~issued ~~Scott~~by ~~Westberry,~~Moore ~~MACFAB,~~ and ~~Aaron~~Associates ~~Jensen’s~~Chartered ~~Equipment~~Accountants ~~for~~and ~~the~~Advisors ~~purchase~~(“Moore”). As bydisclosed ~~Crystal~~on ~~Research~~Form ~~Corporation~~8-K/A offiled by the ~~assets~~Registrant ofon ~~MACFAB~~September ~~and~~3, ~~Aaron~~2009 ~~Jensen’s~~with ~~machining~~the ~~assets~~Securities byand ~~Asset~~Exchange ~~Purchase~~Commission, ~~agreement. MACFAB~~on ~~and~~August ~~Aaron~~27, ~~Jensen’s~~2009, ~~Assets~~the ~~(hereinafter~~PCAOB ~~referred~~revoked the asregistration ~~MACFAB2)~~of Moore, ~~hereby~~due ~~agree~~ to beviolations ~~acquired~~of byPCAOB ~~CRC~~rules ~~Crystal~~and ~~Research~~auditing ~~Corporation~~standards ~~(“CRC”)~~in ~~CYSA.OTCBB,~~auditing athe ~~Nevada~~financial ~~corporation. CRC~~statements, ~~purchased~~PCAOB ~~the~~rules ~~assets~~and ofquality ~~MACFAB2~~control ~~for 800~~standards,~~000~~ ~~common~~and ~~shares~~Section 10(b) of ~~stock. MACFAB2~~the ~~became~~Securities ~~wholy~~Exchange ~~owned~~Act ~~subsidiary~~ of ~~CRC. MACFAB2~~1934 ~~represents~~and ~~that~~Rule ~~there~~10b-5 isthereunder, noand ~~debt~~noncooperation ~~associated~~ with ~~the~~a ~~equipment~~Board ~~and~~investigation. GBH ~~that~~has noadvised ~~debt~~the ofRegistrant ~~any~~that ~~kind~~we isneed ~~transferred~~ to ~~CRC. CRC~~restate ~~will~~our ~~issue~~financial 3statements ~~year employment contracts~~ for ~~Mr.~~the ~~Aaron~~fiscal ~~Jensen~~year ~~and~~ended ~~Mr.~~December ~~Scott~~31, ~~Westberry~~2008 and as ~~follows:~~ a~~. Mr.~~ ~~Scott~~result ~~Westberry will become President~~ of ~~the~~such ~~MACFAB2 subsidiary at an annual salary of $100~~restatement,~~000.00; b. Aaron~~ ~~Jensen~~we will bealso ~~named~~need ~~General~~to ~~Manager~~restate ofour financial statements for the ~~MACFAB2~~quarterly ~~subsidiary~~periods atended anMarch ~~annual~~31 ~~salary~~and ofJune ~~$100~~30,~~000.00 Payment~~ of2009, ~~salaries~~respectively. Following ~~will~~a bediscussion ~~limited~~between to the ~~cash~~Registrant ~~flow~~and ~~produced~~GBH, ~~by MACFAB2. Depending on~~ the ~~availability~~Registrant ofdetermined ~~funds,~~that ~~CRC~~the ~~may~~appropriate ~~advance~~course ~~funds~~of toaction ~~alleviate~~is ~~fluctuations~~for in the ~~MACFAB2~~Registrant ~~cash~~to ~~reserves. MACFAB2~~file, ~~will~~as ~~work~~soon ~~out~~as ofpracticable, ~~the~~amendments ~~same~~to ~~premises~~its asannual ~~MACFAB~~report ~~and~~on ~~Aaron~~Form ~~Jensen~~10-K ~~until~~for ~~such~~the ~~time~~fiscal asyear aended ~~new~~December ~~facility~~31, ~~becomes~~2008 ~~available~~and ~~after~~quarterly ~~which~~report ~~MACFAB2~~on ~~will~~Form ~~work~~10-Q ~~out~~for of the ~~new~~fiscal ~~facility. CRC~~periods ~~shall~~ended ~~provide~~March ~~its~~31 ~~best~~and ~~efforts~~June to30, ~~secure~~2009, ~~an additional $150~~respectively,~~000.00~~ incontaining ~~working~~restated ~~capital~~financial ~~for MACFAB2~~statements.

The filing of any amendments to annual or quarterly reports shall not be deemed to be an admission that the original filings, when made, included any untrue statements of material fact or omitted to state a material fact necessary to make a statement contained therein not misleading.

On December 7, 2009, the Registrant provided a draft copy of this report on Form 8-K to GBH, requesting their comments on the information contained therein. The responsive letter from GBH is filed as an exhibit to this current report on Form 8-K.

ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

a) Not Applicable.

b) Not Applicable.

c) Exhibits

No.	Exhibits
10.1	Asset Purchase Agreement dated September 30, 2009.
7.1	Responsive Letter from GBH CPAs, PC dated December 7, 2009
99.1	Press Release

SIGNATURES

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: ~~October~~December 17, 2009

By: /s/ Kiril A. Pandelisev

Name: Dr Kiril A. Pandelisev

Title: CEO

EXHIBIT INDEX

Exhibit No.	Description of Exhibit
10.1	Asset Purchase Agreement dated September 30, 2009.
7.1	Responsive Letter from GBH CPAs, PC dated December 7, 2009
99.1	Press Release

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