8-K/A

MICROELECTRONICS TECHNOLOGY COMPANY


     FORM 8-K/A


( Current report filing )


Filed 12/16/09 for the Period Ending 12/03/09




Telephone	(852) 3106-3103

CIK		0001329136

Symbol		MELY

SIC Code	1000 - Metal Mining

Industry	Gold & Silver

Sector		Basic Materials

Fiscal Year	06/30




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report ( Date of Earliest Event Reported ) : December 16, 2009

MICROELECTRONICS TECHNOLOGY COMPANY
( Exact name of registrant as specified in its charter )

Nevada
( State or Other Jurisdiction of Incorporation )

333 - 130767
( Commission File Number )

N/A
( I. R. S. Employer Identification No. )

1702 ChinaChem Tower, 34-37 Connaught Road, Central,
Hong Kong, China
( Address of principal executive offices, including zip code. )

(852) 3106-3103
( Registrant's Telephone Number, Including Area Code )

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 CRF 230.425)
(  )  Soliciting material pursuant to Rule 14a-12 under the Exchange
      Act (17 CRF 240.14a-12)
(  )  Pre-commencement communications pursuant to Rule 14d-2(b) under
      the Exchange Act (17CRF 240.14d-2(b) )
(  )  Pre-commencement communications pursuant to Rule 13e-4(c) under
      the Exchange Act (17CRF 240.13e-4(c) )




Item 4.01 Changes in Registrant's Certifying Accountant.

On December 2, 2009, the Registrant, with the approval and
consent of the Board of Directors, engaged the firm Manning
Elliott, Chartered, PCAOB and CPAB registered firm,
Vancouver, B.C. as its new independent accountant. The firm
Michael T. Studer CPA P.C. (the "Studer") of Freeport, N.Y.
was dismissed on December 2, 2009, due to the fact that
British Columbia Securities Commission requires an
independent accountant who is CPAB registered.

Studer audited the Company's financial statements for the
fiscal years ended June 30, 2009 and 2008. Studer, in its
October 12, 2009 opinion letter directed to the Board of
the Company, stated that the "financial statements referred
to above present fairly, in all material respects, the
financial position of Microelectronics Technology Company,
a development stage company, as of June 30, 2009 and 2008,
and for the period May 18, 2005 (date of inception) to June
30, 2009 in conformity with the accounting principles
generally accepted in the United States of America", which
opinion included an emphasis paragraph relating to the
Company's going concern uncertainty.

During the registrant's two most recent fiscal years and
any subsequent interim periods thereto, preceding such
dismissal there were no disagreements with Studer, whether
or not resolved, on any matter of accounting principles or
practices, financial statement disclosure, or auditing
scope or procedure, which, if not resolved to the
satisfaction of Studer, would have caused it to make
reference to the subject matter of the disagreements in
connection with this report on the registrant's financial
statements.

The decision to change independent accountants was approved
by the Board of Directors and the management.

The Company has also requested that Studer furnish it with
a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with the above
statements.


Exhibit : Letter from Studer as per attach.





SIGNATURES

Pursuant to the requirements of the Securities Exchange Act
of 1934, as amended, the Registrant has duly caused this
report to be signed on its behalf by the undersigned hereto
duly authorized.

	Microelectronics Technology Company

	By :  /s/  Michael Lee
	          ------------
		   Michael Lee
		Secretary & Director



December 16, 2009

EX-1

MICHAEL T. STUDER CPA P.C.
18 East Sunrise Highway, Suite 311
Freeport, NY 11520
Phone : (516) 378-1000
Fax : (516) 546-6220


December 16, 2009.



Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549



Dear Ladies and Gentlemen:

We are the predecessor independent registered public
accounting firm for Microelectronics Technology Company
(the "Company"). We have read the Company's disclosure set
forth in Item 4.01 Changes in Registrant's Certifying
Accountants of the Company's Current Report on Form 8-K/A
dated December 16, 2009 (the "Current Report") and are in
agreement with the disclosures in the Current Report,
insofar as it pertains to our firm, Michael T. Studer CPA P.C.


Yours truly yours,


/s/  Michael T. Studer
     Michael T. Studer
    President