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): April 15, 2011

Structural Enhancement Technologies Corp.

(Exact Name of Registrant As Specified In Charter)

Delaware	~~333-148425~~	11333-~~3460949~~148425		32-0329069
(State Or Other Jurisdiction Of Incorporation Or Organization)	~~(Commission File No.)~~	(~~IRS~~Commission ~~Employee~~File ~~Identification~~ No.)		(IRS Employee Identification No.)

3771 Nesconset Highway, Suite 104

~~Suite~~S. ~~104~~Setauket, NY 11720

S. (Address ~~Setauket,~~Of ~~NY 11720~~Principal Executive Offices)

~~(Address~~Phone Ofnumber ~~Principal Executive Offices~~(631) 560-4108

~~Phone~~ (Issuer ~~number~~Telephone ~~(631~~Number) ~~560-4108~~

~~(Issuer~~40 ~~Telephone~~Marcus ~~Number)~~Avenue

40Hauppauge, ~~Marcus Avenue~~NY 11788

~~Hauppauge~~(Former Name or Former Address, NYIf ~~11788~~Changed Since Last Report)

~~(Former~~Check ~~Name~~the orappropriate ~~Former~~box ~~Address,~~below Ifif ~~Changed~~the ~~Since~~Form ~~Last~~8-K ~~Report~~filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

~~Check~~o ~~the~~Written ~~appropriate~~communications ~~box~~pursuant ~~below if the Form 8-K filing is intended~~ to ~~simultaneously~~Rule ~~satisfy~~425 ~~the filing obligation of the registrant~~ under ~~any of~~ the ~~following~~Securities ~~provisions~~Act (~~see~~17 ~~General~~CFR ~~Instruction A~~230.~~2. below~~425):

~~¨ Written~~o ~~communications~~Soliciting material pursuant to Rule ~~425~~14a-12 under the ~~Securities~~Exchange Act (17 CFR ~~230~~240.~~425~~14a-12)

~~¨ Soliciting~~o ~~material~~Pre-commencement communications pursuant to Rule ~~14a~~14d-122 (b) under the Exchange Act (17 CFR 240.~~14a~~14d-122(b))

¨ o Pre-commencement communications pursuant to Rule ~~14d~~13e-24 (bc) under the Exchange Act (17CFR 240.13e-4 (c))

~~(17~~Section ~~CFR~~4 ~~240.14d-2(b))~~– Matters Related to Accountants and Financial Statements

~~¨ Pre-commencement~~Item ~~communications pursuant to Rule 13e-~~4.01 Changes ~~(c)~~in ~~under~~Registrant’s ~~the~~Certifying ~~Exchange Act~~ Accountant.

(~~17 CFR~~a) On ~~240~~March 2, 2011, the Registrant was informed by the Securities and Exchange Commission that the Registrant’s Independent Auditor Etania Audit Group P.~~13e~~C., or its predecessor Davis Accounting Group P.C., was not duly licensed when it issued an audit opinion on the Registrant financial statements included in the Registrant’s Form 10-4K ~~(c))~~for the years ended December 31, 2009 and 2008 and, accordingly, those financial statements are not considered to be audited. The Securities and Exchange Commission believes that the issuance of an audit report while the firm was not licensed would likely be information necessary to make the required financial statements, whether the former accountant resigned, declined to stand for re-election or was dismissed, in light of the circumstances under which they are made, not misleading.

~~Section~~A 5copy --of ~~Corporate~~the ~~Governance~~resignation ~~and~~letter ~~Management~~is attached as Exhibit 16 to this Form 8-K.

~~Item~~(b) Effective 5April 1, 2011, Michael T.02 ~~Departure~~Studer OfCPA ~~Directors~~P.C. has been retained as independent auditor of Structural Enhancement Technologies Corp., the Registrant, for the fiscal year ended December 31, 2010. Prior to the engagement, the Registrant did not consult with Michael T. Studer CPA P.C. regarding the application of accounting principles to a specified transaction, or ~~Principal~~the ~~Officers;~~type ~~Election~~of Ofaudit ~~Directors;~~opinion ~~Appointment~~that Ofmay ~~Principal~~be ~~Officers~~rendered with respect to the Registrant’s financial statements, as well did not consult with Michael T. Studer CPA P.C. as to the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the small business issuer's financial statements and either written or oral advice was provided that was an important factor considered by the small business issuer in reaching a decision as to the accounting, auditing or financial reporting issue.

~~Effective~~Section as9 of-- ~~April~~Financial 1,Statement ~~2011,~~And ~~the following individuals were elected to the Board of Directors of the Company:~~Exhibits

~~Name Age Position~~Item 9.01 Financial Statement And Exhibits.

M.Exhibits: ~~David~~Item ~~Sayid,~~16 ~~Esq~~– Resignation Letter from Etania Audit Group P. ~~55 Director~~C

M. David Sayid, Esq. serves as a member of the Board of Directors and General Counsel to Tactile Display Corporation, a private braille display company. Sayid is the Managing Partner of Sayid and Associates LLP, a limited liability partnership engaged in the practice of law in the State of New York. Sayid holds a Bachelors of Arts degree in History and Economics, which he earned at Queens College, New York and a Juris Doctorem degree from Boston College Law School, Newton Centre, MA where he was graduated in 1983.2

The Sayid law firm he manages specializes in Securities Law, including, but not limited to, matters such as Private Placement Memoranda, compliance with the Securities and Exchange Acts of 1933 and 1934, rules and regulations of Financial Industry Regulatory Authority ("FINRA"), the National Association of Securities Dealers, Inc. (“NASD”), initial public offerings, secondary financing and other matters subject to the rules and regulations of the Securities and Exchange Commission (“SEC”), NASDAQ, the New York Stock Exchange and the American Stock Exchange.SIGNATURES

~~Sayid~~Pursuant ~~is admitted~~ to the ~~courts~~requirements of the ~~State~~Securities ofExchange ~~New~~Act ~~York, the Commonwealth~~ of ~~Pennsylvania and the Commonwealth of Massachusetts~~1934, ~~as well as, Southern and Eastern Districts of~~ the ~~United~~Registrant ~~States~~has ~~District~~duly ~~Courts~~caused ~~for~~this ~~New~~Report ~~York,~~to ~~the~~be ~~Second~~signed ~~Circuit~~on ofits ~~the~~behalf ~~United~~by ~~States Appellate Court and~~ the ~~Supreme~~undersigned ~~Court~~hereunto ofduly ~~the United States of America~~authorized.

Section 8– Other Events

	Structural Enhancement Technologies Corp.

Dated: April 5, 2011	By:	/s/ Andrew B. Mazzone
		Andrew B. Mazzone, President

~~Item 8.01 Other Events~~3

The Company has relocated its Executive/Corporate offices as follows:

3771 Nesconset Highway, Suite 104

South Setauket, NY 11720

Phone number: (631) 675-2878

Facsimile number: (631) 675-2880

Further, the Company has established a new FEIN number, which is 32-0329069.

Section 9 -- Financial Statement And Exhibits

Item 9.01 Financial Statement And Exhibits.

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.

Structural Enhancement Technologies Corp.

By: /s/ Andrew B. Mazzone

Andrew B. Mazzone

President

Dated: April 5, 2011

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