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~~May 2220, ~~2009~~2010

AMERICAN METAL & TECHNOLOGY, INC.

(Exact name or registrant as specified in its charter)

Delaware	33-19048-NY	22-2856171
(State of incorporation or organization)	(Commission File No.)	(I.R.S. Employer Identification No.)

	633 W. 5th Street, 28th Floor
	Los Angeles, CA 90071
	(Address of Principal Executive Offices, Including Zip Code)

	(213) 223-2321
	(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):

~~oWritten~~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 4.0102 – Non-Reliance ~~Change~~on inPreviously ~~Registrants~~Issued ~~Certifying~~Financial ~~Accountant~~Statements or a Related Audit Report or Completed Interim Review.

American Metal & Technology, Inc. (the “Registrant”), pursuant to ~~the~~a ~~approval~~letter ofreceived ~~the Board~~on ofor ~~Directors~~about ofMay ~~the Registrant~~20, ~~dismissed~~2010 from Kabani & Company, Inc. ("Kabani") ~~on or about June 22~~, ~~2009, as~~ the former independent certified accountant of the Registrant~~. Kabani~~, has been advised by Kabani that Kabani’s previously issued audit opinion of the Registrant’s ~~certifying accountant~~financial ~~since~~statements for 2007 and 2008 stands withdrawn.

~~The Registrant~~Kabani ~~did~~advised ~~not~~the ~~have~~Registrant ~~any~~that ~~disagreements~~its ~~with~~previously ~~Kabani~~issued onaudit ~~any~~opinion ~~matter~~was ~~of accounting~~being ~~principles~~withdrawn orbecause ~~practice,~~the ~~financial~~Registrant ~~statement~~filed ~~disclosure,~~a orcopy ~~auditing scope~~of orthe ~~procedure~~audit ~~for~~opinion in the Registrant’s ~~fiscal~~Form ~~years~~10-K ~~ended~~for ~~December~~the ~~31,~~year ~~2008,~~ended or December 31, ~~2007~~2009, orwithout ~~the~~Kabani’s ~~interim~~approval ~~period~~and ~~through~~review ~~March~~of 31the Form 10-K, ~~2009.~~ and Kabani’s ~~report~~belief inthat the Registrant'’s financial ~~statement~~statements ~~for~~with respect to the ~~fiscal~~ year ended December 31, 2008 orwere ~~December~~changed ~~31,~~from ~~2007~~the ~~did~~ones ~~not~~audited ~~contain~~by ~~an adverse opinion or a disclaimer of opinion, and no such report was qualified or modified as to audit scope or accounting principles~~Kabani.

The Registrant delivered a copy of this Report on Form 8-K to Kabani on ~~June~~May 2325, ~~2009~~ and requested that a letter addressed to the Securities and Exchange Commission be provided within ten (10) days stating whether or not it agrees with the statements made by the Registrant in response to this Item and, if not, stating the respects in which it does not agree2010.

The Registrant has requested that Kabani ~~responded~~ ~~with~~provide a letter ~~dated~~addressed ~~June~~to ~~23,~~the ~~2009,~~Securities aand ~~copy~~Exchange ofCommission ~~which~~as ispromptly ~~annexed hereto~~ as ~~Exhibit~~possible ~~16.1~~to the Registrant stating ~~that~~whether or not Kabani agrees with the ~~three~~statements ~~paragraphs~~made ~~set~~by ~~forth above~~the Registrant in response to this Item 4.02 and, if not, stating the respects in which it does not agree. The Registrant intends to amend this Form 8-K by filing such letter from Kabani no later than two business days after the Registrant’s receipt of the letter from Kabani.

~~(b) New Independent~~As ~~Accountant~~of the date of this Report on Form 8-K, the Board of Directors and authorized officers of the Company have not discussed with Kabani the matters disclosed in this Report on Form 8-K.

The Registrant engaged KCCW Accountancy Corp. (“KCCW”) pursuant to the approval of the Board of Directors of the Registrant as of June 22, 2009 as its certifying accountant to audit the Registrant’s financial statements for the year ending December 31, 2009 and to review the Registrant’s unaudited quarterly financial information for the second and third quarters during the year ended December 31, 2009. None of the reportable events set forth in Item 304(a)(1)(v) of Regulation S-K occurred within the Registrant’s two most recent fiscal years ended December 31, 2008 and December 31, 2007 and the interim period through March 31, 2009.2

KCCW did not provide the Registrant with advice regarding the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant’s financial statements, that was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing or financial reporting issue. During the two most recent fiscal years ended December 31, 2007 and December 31, 2008, the Registrant did not consult with KCCW on any matter that was the subject of a disagreement or a reportable event as defined in the regulations of the Securities and Exchange Commission.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.	Description
16.1	Letter from Kabani & Company, Inc. dated June 23, 2009

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.

	AMERICAN METAL & TECHNOLOGY, INC. (Registrant)
Dated: June 24, 2009	By:	/s/ Chen Gao
Dated: May 25, 2010	By:	/s/ Chen Gao
		Chen Gao
		Title: President and CEO

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