WASHINGTON, DC 20549

                                    FORM 8-K

                      THE SECURITIES EXCHANGE ACT OF 1934

                                 August 7, 2009
                Date of report (Date of earliest event reported)

                          SOUTHERN ENERGY COMPANY, INC.
             (Exact Name of Registrant as Specified in Its Charter)

                 (State or Other Jurisdiction of Incorporation)

                            (Commission File Number)

    100 W. Liberty St. 10th Floor
             Reno, NV,                                             89505
(Address of Principal Executive Offices)                         (Zip Code)

              (Registrant's Telephone Number, Including Area Code)

        (Former Name or Former Address, if Changed Since Last Report)

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))


(a) On August 7, 2009, Board of Directors of the Registrant dismissed Moore &
Associates Chartered, its independent registered public account firm. On the
same date, August 7, 2009, the accounting firm of Seale and Beers, CPAs was
engaged as the Registrant's new independent registered public account firm. The
Board of Directors of the Registrant and the Registrant's Audit Committee
approved of the dismissal of Moore & Associates Chartered and the engagement of
Seale and Beers, CPAs as its independent auditor. None of the reports of Moore &
Associates Chartered on the Company's financial statements for either of the
past two years or subsequent interim period contained an adverse opinion or
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope or accounting principles, except that the Registrant's audited financial
statements contained in its Form 10-K for the fiscal year ended December 31,
2008 a going concern qualification in the registrant's audited financial

During the registrant's two most recent fiscal years and the subsequent interim
periods thereto, there were no disagreements with Moore and Associates,
Chartered 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 Moore and Associates, Chartered's satisfaction, would
have caused it to make reference to the subject matter of the disagreement in
connection with its report on the registrant's financial statements.

On August 27, 2009, the Public Company Accounting Oversight Board (the "PCAOB")
revoked the registration of Moore, because of violations of PCAOB rules and
auditing standards in auditing the financial statements, PCAOB rules and quality
control standards, and Section 10(b) of the Securities Exchange Act of 1934, as
amended, and Rule 10b-5 thereunder, and noncooperation with a PCAOB
investigation. The Company plans to no longer include Moore's audit reports or
consents in future filings with the SEC. The Company has requested that Moore
furnish it with an Exhibit 16 letter addressed to the Commission stating whether
or not it agrees with the above statements. The Company was unable to obtain an
amended Exhibit 16 letter from Moore.

b) On August 7, 2009, the registrant engaged Seale and Beers, CPAs as its
independent accountant. During the two most recent fiscal years and the interim
periods preceding the engagement, the registrant has not consulted Seale and
Beers, CPAs regarding any of the matters set forth in Item 304(a)(2)(i) or (ii)
of Regulation S-B.



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: October 27, 2009

By: /s/ Ricardo Munoz
Name:  Ricardo Munoz
Title: President