STQN Strategic Aquisitions Inc (PK)

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

 Nevada 0-28963 13-3506506
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(State or other jurisdiction of (Commission File (I.R.S. Employer
 incorporation) Number) Identification No.)

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):

[ ] 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))

ITEM 4.01. Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm.

Effective May 14, 2010, Strategic Acquisitions, Inc. (the "Registrant") dismissed Comiskey & Company PC ("Comiskey") as its independent registered public accounting firm in order to provide for a rotation in audit firms after Comiskey served in this capacity for five years.

Comiskey's reports on the Registrant's financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

The change of independent registered public accountants was approved by the Registrant's Board of Directors on May 18, 2010.

During the Registrant's two most recent fiscal years ended December 31, 2009, there were no disagreements with Comiskey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to Comiskey's satisfaction, would have caused Comiskey to make reference to the subject matter of the disagreement in connection with its report.

In connection with the audits of the two fiscal years ended December 31, 2009, Comiskey did not advise the Registrant of any of the matters identified in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Comiskey with a copy of this disclosure prior to its filing with the Securities and Exchange Commission and requested that Comiskey furnish a letter addressed to the Securities and Exchange Commission stating whether they agree with the above statements and, if not, stating the respects in which they do not agree. A copy of the letter from Comiskey to the Securities and Exchange Commission is attached as an exhibit to this filing.

(b) Engagement of New Independent Registered Public Accounting Firm.

On May 18, 2010, the Registrant appointed Randall N. Drake, CPA, PA ("Drake") as the Company's new independent registered public accounting firm to audit the Registrant's financial statements. During the two most recent fiscal years, the Registrant did not consult with Drake on any matters described in Items 304(a)(2)(i) or (ii) of Regulation S-K.

ITEM 9.01 Financial Statements and Exhibits.

Exhibit 16.1 Comiskey & Company letter dated May 18, 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 May 18, 2010

/s/ John P. O'Shea
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John P. O'Shea
President
Principal Executive Officer
& Principal Financial Officer

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