UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 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~~October 2718, ~~2022~~2023

______________________

Sino American Oil Co

(Exact name of registrant as specified in its charter)

Wyoming

(State or Other Jurisdiction of

Incorporation or Organization)

000-52304

(Commission File Number)

02-3717729

(I.R.S. Employer

Identification Number)

2123 Pioneer Avenue, Cheyenne, WY, 82001

(Address of principal executive offices)

360-361-8066

(Registrant's telephone number, including area code)

Former name or former address, if changed since last report: Not Applicable

______________________

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:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Emerging growth company ☐

Item 45.~~01Changes~~01Departure inof ~~Registrant’s~~Directors ~~Certifying~~or ~~Accountant~~Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

On ~~September~~October 2718th, ~~2022~~2023 Olga Palumbo, ~~Michael~~Sacha ~~Gillespie~~Zilger &and ~~Associates,~~Boriss ~~PLLC~~Aleksandrov ~~(“Gillespie”)~~have resigned as ~~Sino~~directors ~~American~~of ~~Oil~~the ~~Corp~~company.’s ~~(the~~The ~~“Company”)~~resignations ~~independent~~were ~~registered~~not ~~public~~as ~~accounting~~a ~~firm,~~result ~~effective~~of ~~immediately.~~any ~~Gillespie’s~~disagreements ~~audit~~or ~~report~~disputes onbetween the ~~Company’s~~parties ~~consolidated~~and ~~financial~~the ~~statements~~Company. ~~for~~Mr. ~~the~~Rene ~~fiscal~~Bruun ~~year~~was ~~ended~~appointed ~~December~~pari 31passu, ~~2021, which included an explanatory paragraph~~ as toPresident, ~~the Company’s ability to continue as a going concern~~Secretary, ~~did~~Treasurer ~~not contain any adverse opinions or disclaimers of opinion~~ and ~~were~~sole ~~not~~Director ~~qualified~~on orOctober ~~modified as to uncertainty~~18th, ~~audit scope or accounting principles~~2023.

~~During~~Mr. ~~the~~Bruun ~~fiscal~~has ~~year~~been ~~ended~~an ~~December~~Independent ~~31,~~Business ~~2021,~~Consultant ~~and~~since in2008 ~~the~~reviewing ~~subsequent interim period through October 3, 2022, there were (i) no disagreements between the Company~~ and ~~Gillespie~~developing onbusiness ~~any~~models. ~~matter~~He ofhas ~~accounting~~been ~~principles~~involved orin ~~practices,~~Business ~~financial statement disclosure or auditing scope or procedure~~Planning, ~~which~~Working ~~disagreements,~~as ifpart ~~not~~of ~~resolved~~multisite toorganizations. ~~the~~Mr. ~~satisfaction~~Bruun ofidentifies ~~Gillespie,~~and ~~would~~develops ~~have~~controls ~~caused~~and ~~Gillespie~~processes to ~~make~~ensure ~~reference~~all torisks ~~the~~and ~~subject~~opportunities ~~matter~~are ofaddressed ~~the~~and ~~disagreement~~mitigated inand ~~their~~he ~~reports~~also onoversees ~~the~~internal ~~Company’s consolidated~~ financial ~~statements~~controls ~~for~~within ~~such years and (ii) there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act~~organizations.

The Company has provided Gillespie with a copy of the foregoing disclosures and has requested that Gillespie furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company set forth above. A copy of Gillespie’s letter, dated September 28, 2022, is filed as Exhibit 16.1 to this Current Report.2

On September 28, 2022, the Board of Directors (the “Board”) of the Company appointed BF Borgers CPA PC (“Borgers”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the quarter ended September 30, 2022 and the fiscal year ending December 31, 2022.SIGNATURES

~~During~~Pursuant ~~the~~to ~~fiscal year ended December 31, 2021, and in~~ the ~~subsequent~~requirements ~~interim~~of ~~period through October 3, 2022, neither~~ the ~~Company~~Securities ~~nor~~Exchange ~~anyone~~Act ~~on the Company’s behalf consulted Borgers with respect to either (i) the application~~ of ~~accounting principles to a specified transaction~~1934, ~~either completed or proposed; or~~ the ~~type~~registrant ofhas ~~audit~~duly ~~opinion~~caused ~~that~~this ~~might be rendered on the Company’s financial statements, and neither a written~~ report ~~nor oral advice was provided~~ to ~~the~~be ~~Company~~signed byon ~~Borgers~~its ~~that~~behalf ~~Borgers concluded was an important factor considered~~ by the ~~Company~~undersigned inthereunto ~~reaching~~duly a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is described in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act and the related instructions to Item 304 of Regulation S-K under the Exchange Act, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Actauthorized.

Item 9.01.Financial Statements and Exhibits

	SINO AMERICAN OIL CO

Date: October 18, 2023	By:	/s/ Rene Bruun
		Rene Bruun
		Chief Executive Officer

~~(d) Exhibits.~~3

16.1		Letter from MICHAEL GILLESPIE & ASSOCIATES, PLLC, dated September 28, 2022 to the Securities and Exchange Commission
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

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 thereunto duly authorized.

	Sino American Oil Company
Date: October 4, 2022	By:	/s/ Boriss Aleksandrov
		Boriss Aleksandrov
		President

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