UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, ~~D.C.~~DC 20549

FORM 8-K

CURRENT REPORT PURSUANT

~~Pursuant~~TO toSECTION ~~Section~~ 13 OR 15(dD) ofOF ~~The Securities Exchange Act of 1934~~THE

~~Date~~SECURITIES ofEXCHANGE ~~Report~~ACT ~~(Date~~OF ~~of earliest event reported): August 24, 2010~~1934

~~Evolution~~Date ~~Resources,~~of ~~Inc.~~ Report (~~Exact~~Date ~~name~~ of ~~registrant~~earliest asevent ~~specified~~reported): inOctober ~~its~~15, ~~charter)~~2010

Nevada	333-140306	20-2356853
(State or other jurisdiction	(Commission File Number)	(IRS Employer Identification No.)
of incorporation)

EVOLUTION RESOURCES, INC.

143 Yazoo Ave, Clarksdale, MS	38614
(Address of principal executive offices)	(Zip Code)

(Exact name of registrant as specified in its charter)

662-655-1077

Nevada	7363	20-2356853
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

Registrant’s telephone number, including area code:

43 Yazoo Avenue, Clarksdale, Mississippi	38614
(Address of principal executive offices)	(Zip Code)

~~Not~~Registrant's ~~Applicable~~telephone number, including area code: 662-624-2591

~~(Former~~NOT ~~name or former address, if changed since last report)~~APPLICABLE

~~Check~~(Former ~~the~~Name ~~appropriate~~or ~~box~~Former ~~below~~Address, if ~~the~~Changed ~~Form~~Since ~~8-K~~Last ~~filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:~~ Report)

oCheck ~~Written~~the ~~communications~~appropriate ~~pursuant~~box tobelow ~~Rule~~if ~~425 under~~ the ~~Securities~~Form ~~Act~~8-K ~~(17~~filing ~~CFR~~is ~~230.425)~~intended ~~o Soliciting material pursuant~~ to ~~Rule~~simultaneously ~~14a-12~~satisfy ~~under~~ the ~~Exchange~~filing ~~Act~~obligation ~~(17~~of ~~CFR~~the ~~240.14a-12)~~registrant ounder ~~Pre-commencement~~any ~~communications~~of ~~pursuant to Rule 14d-2(b) under~~ the ~~Exchange~~following ~~Act~~provisions (17see ~~CFR~~General ~~240~~Instruction A.~~14d-~~2~~(b))~~. ~~o Pre-commencement communications pursuant to Rule 13e-4(c~~below) ~~under the Exchange Act (17 CFR 240.13e-4(c))~~:

~~Section~~¨ ~~4. Matters~~Written ~~Related~~communications pursuant to ~~Accountants~~Rule ~~and~~425 ~~Financial~~under ~~Statements~~the Securities Act (17 CFR 230.425)

~~Item~~¨ ~~4.01. Changes~~Soliciting inmaterial ~~Registrant’s~~pursuant ~~Certifying~~to ~~Accountant~~Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

On¨ ~~August~~Pre-commencement ~~24,~~communications ~~2010~~pursuant ~~Evolution~~to ~~Resources,~~Rule ~~Inc.~~ 14d-2(~~the “Company”~~b) ~~was~~under ~~notified of~~ the ~~resignation~~Exchange ofAct ~~its~~(17 ~~independent~~CFR ~~registered public accounting firm, Li & Company, PC, effective that date~~240. The Company’s Chief Executive Officer accepted the resignation of Li & Company, PC upon receipt of the notification and has commenced a search for a new registered independent public accounting firm.14d-2(b))

No¨ ~~report~~Pre-commencement ofcommunications Lipursuant ~~& Company, PC on the financial statements of the Company for the fiscal year ended October 31, 2009 contained an adverse opinion or a disclaimer of opinion or was qualified or modified as~~ to ~~uncertainty,~~Rule ~~audit scope, or accounting principles, except that the Registrant's audited financial statements contained in its Form 10~~13e-K4(c) ~~for~~under the ~~fiscal~~Exchange ~~year~~Act ~~ended~~(17 ~~October~~CFR ~~31, 2009 a going concern qualification~~240. ~~Li & Company, PC, at the time of resignation, had not yet performed a review regarding the Company’s 3rd quarter financial statements for the three month period ended July 31, 2010.~~13e-4(c))

AsITEM ~~provided in exhibit 16~~4.1, Li & Company, PC advised the Securities and Exchange Commission that its firm policies prevent Li & Company from becoming a creditor of the Company to the extent that objectivity may appear to be impaired.01 ~~Accordingly,~~CHANGE LiOF &REGISTRANT’S ~~Company~~CERTIFYING ~~was not currently independent and therefore was not in a position to provide any further audit services~~ACCOUNTANT.

~~The~~On ~~Company~~October ~~furnished~~15, a2010, ~~copy~~the Board of ~~this~~Directors ~~Current~~of ~~Report~~the Evolution onResources, ~~Form 8~~Inc. re-Kengaged to Li & Company, PC, ~~and~~Skillman, ~~requested~~NJ ~~that~~ (“Li”), &as ~~Company furnish it with a letter addressed to~~ the ~~Securities~~Company’s ~~and~~new ~~Exchange~~independent ~~Commission~~registered ~~stating~~public ~~whether~~accounting ~~or not it agrees with the above statements~~firm. ~~A copy of such letter, dated August 27, 2010, is filed as exhibit 16.2 to this Form 8-K.~~

~~Section~~During ~~9. Financial~~the ~~Statements~~interim ~~and~~period ~~Exhibits~~ prior to the re-engagement of Li, the Company has not consulted Li regarding (i) the application of accounting principles to any specified transaction, either completed or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)) or a reportable event (as defined in Item 304(a)(1)(v)).

Item 9.01. Financial Statements and Exhibits

(d) Exhibits

	Exhibit Number		Exhibit Title or Description
	16.1		Letter from Li & Company, PC to the Securities and Exchange Commission dated August 24, 2010
	16.2		Letter from Li & Company, PC to the Securities and Exchange Commission dated August 27, 2010

Certain statements contained in this Form 8-K include statements that are “forward-looking statements,” including statements regarding the anticipated adjustments to the Company’s prior period financial statements. There are risks that the Company faces that could cause actual results to be materially different from those that may be set forth in forward-looking statements made by the Company. There also may be additional risks that the Company does not presently know or that it currently believes are immaterial which could also impair its business and results of operations. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of their dates. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. Additional information regarding factors that could materially affect results and the accuracy of the forward-looking statements contained herein may be found in the Company’s Annual Report on Form 10-K for the period ended October 31, 2009.

SIGNATURES

~~Pursuant~~According to the requirements of the Securities Exchange Act of 1934, the ~~registrant~~Registrant has duly caused this report to be signed on its behalf by the undersigned, ~~hereunto~~thereunto duly authorized on October 15, 2010.

				Evolution Resources, Inc.
				(Registrant)
August 27, 2010				/s/ Christopher P. Chambers
				Christopher P. Chambers Executive Vice President & Chief Accounting Officer


		Evolution Resources, Inc.

		By:	/s/ Dennis G. McLaughlin, III
			Dennis G. McLaughlin
			Chief Executive Officer

3October 15, 2010

Evolution Resources, Inc. EXHIBIT INDEX

	Exhibit Number		Exhibit Title or Description
	16.1		Letter from Li & Company, PC to the Securities and Exchange Commission dated August 24, 2010
	16.2		Letter from Li & Company, PC to the Securities and Exchange Commission dated August 27, 2010

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