UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~WASHINGTON~~Washington, DCD.C. 20549

FORM 8-K

CURRENT REPORT ~~PURSUANT~~

TOPursuant ~~SECTION~~to Section 13 ORor 15(Dd) OFof ~~THE~~the

~~SECURITIES~~Securities ~~EXCHANGE~~Exchange ~~ACT~~Act OFof 1934

Date of ~~report~~Report (Date of earliest event reported): June 15, 2010

CRC Crystal Research Corporation

~~December~~(Exact 4,name ~~2009~~of registrant as specified in its charter)

CRC Crystal Research Corporation


Nevada	000-52472	86-0728263
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

(Exact Name of Registrant as Specified in Its Charter)


4952 East Encanto Street, Mesa, Arizona		85205
(Address of principal executive offices)		(Zip Code)

~~NEVADA~~Registrant’s telephone number, including area code: 480-452-3301

~~(State~~Not orApplicable ~~Other Jurisdiction of Incorporation)~~

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

(Former name or former address, if changed since last report.)

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))

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

OnItem ~~December~~ 4,.01 ~~2009,~~Changes ~~CRC~~in ~~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~~Certifying ~~statements for the fiscal year ended December 31, 2008 and the fiscal quarters ended March 31 and June 30, 2009, respectively~~Accountant.

~~The Registrant’s financial statements for the fiscal year ended December 31, 2008 were issued by Moore and Associates Chartered Accountants and Advisors~~ (~~“Moore”~~a)~~. As~~ ~~disclosed~~Previous onindependent Form 8-K/A filed by the Registrant on September 3, 2009 with the Securities and Exchange Commission, on August 27, 2009, the PCAOB revoked the registration of Moore, due to violations of PCAOB rules and auditing standards in auditing the financial statements, PCAOB rules and quality control standards, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and noncooperation with a Board investigation. GBH has advised the Registrant that we need to restate our financial statements for the fiscal year ended December 31, 2008 and as a result of such restatement, we will also need to restate our financial statements for the quarterly periods ended March 31 and June 30, 2009, respectively. Following a discussion between the Registrant and GBH, the Registrant determined that the appropriate course of action is for the Registrant to file, as soon as practicable, amendments to its annual report on Form 10-K for the fiscal year ended December 31, 2008 and quarterly report on Form 10-Q for the fiscal periods ended March 31 and June 30, 2009, respectively, containing restated financial statements.accountant

~~The~~On ~~filing~~June 15, of2010, ~~any~~CRC ~~amendments~~Crystal toResearch ~~annual~~Corporation (the or“Company”), ~~quarterly~~upon ~~reports~~the ~~shall~~approval ~~not~~of bethe ~~deemed~~Audit toCommittee beof anthe ~~admission~~Company’s ~~that~~Board ~~the~~of ~~original filings~~Directors, ~~when~~dismissed ~~made~~GBH,CPAs, ~~included~~PC ~~any~~(“GBH”) ~~untrue~~as ~~statements~~the ofCompany’s ~~material~~independent ~~fact~~registered orpublic ~~omitted~~accounting ~~to state a material fact necessary to make a statement contained therein not misleading~~firm.

OnThe audit reports of GBH on the Company’s financial statements for the fiscal years ended December 31, 72007 and 2008 did not contain an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2008 and 2009 and the interim period through June 17, 2010, the ~~Registrant~~Company ~~provided~~had ano ~~draft~~disagreements ~~copy~~with GBH on any matter of ~~this~~accounting ~~report~~principles onor ~~Form~~practices, ~~8-K~~financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to GBH’s satisfaction, ~~requesting~~would ~~their~~have ~~comments~~caused onGBH to make reference to the ~~information~~subject ~~contained~~matter ~~therein~~of the disagreement in connection with its reports. ~~The~~ ~~responsive~~In ~~letter~~addition, ~~from~~during ~~GBH~~that istime, ~~filed~~there were no “reportable events,” as anthat ~~exhibit~~term tois ~~this~~defined ~~current~~in ~~report~~Item 304(a)(1)(v) onof ~~Form~~Regulation 8S-K.

~~ITEM~~The 9Company has provided GBH with a copy of the disclosures required by Item 304(a) of Regulation S-K contained in this Current Report on Form 8-K and has requested that GBH furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether GBH agrees with the statements made by the Company in this Current Report on Form 8-K and, if not, stating the respects in which it does not agree.01 ~~FINANCIAL~~A ~~STATEMENTS~~copy of GBH’s letter, ~~PRO~~dated ~~FORMA~~June 17, ~~FINANCIAL~~2010, ~~INFORMATION~~is ~~AND~~filed ~~EXHIBITS~~as Exhibit 16.1 to this Current Report on Form 8-K.

a(b) ~~Not~~ ~~Applicable.~~New independent accountant

~~b) Not~~Effective ~~Applicable~~as of June 17, 2010, the Company engaged Mallah Furman as its new independent registered public accounting firm. The decision to engage Mallah Furman was made and approved by the Audit Committee of the Company’s Board of Directors.

cDuring the two most recent fiscal years and through June 17, 2010, the Company has not consulted with Mallah Furman regarding either: (i) ~~Exhibits~~ 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 Company’s financial statements; or (ii) any matter that was either subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as that term is described in Item 304(a)(1)(v) of Regulation S-K).

No.	Exhibits
7.1	Responsive Letter from GBH CPAs, PC dated December 7, 2009

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibit 16.1 - Letter of GBH, CPAs, dated June 17, 2010

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: December 7, 2009


Date: June 18, 2010	CRC Crystal Research Corporation.

	By:	/s/ Dr Kiril A. Pandelisev
		Name:	Dr Kiril A. Pandelisev
		Title:	Chief Executive Officer

By: /s/ Kiril A. Pandelisev

Name: Dr Kiril A. Pandelisev

Title: CEO

EXHIBIT INDEX

Exhibit No.	Description of Exhibit
7.1	Responsive Letter from GBH CPAs, PC dated December 7, 2009

EXHIBIT INDEX


Exhibit		Description

16.1		Letter of GBH,CPAs, dated June 17, 2010

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