<SEC-DOCUMENT>0001204459-11-001733.txt : 20110623
<SEC-HEADER>0001204459-11-001733.hdr.sgml : 20110623
<ACCEPTANCE-DATETIME>20110623155159
ACCESSION NUMBER:		0001204459-11-001733
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20110623
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20110623
DATE AS OF CHANGE:		20110623

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEXARIA CORP.
		CENTRAL INDEX KEY:			0001348362
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				202000871
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-52138
		FILM NUMBER:		11927941

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		604-602-1675

	MAIL ADDRESS:	
		STREET 1:		SUITE 604 - 700 WEST PENDER STREET
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 1G8

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Lexaria Corp.
		DATE OF NAME CHANGE:	20051229
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<HEAD>
   <TITLE>Lexaria Corp.: Form 8-K - Filed by newsfilecorp.com</TITLE>
</HEAD>

<BODY style="font-size:10pt;">

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<P align=center><B><FONT size=5>UNITED STATES </FONT></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT></B><BR><B>Washington, D.C.
20549 </B><BR></P>
<P align=center><B><FONT size=5>FORM 8-K </FONT></B></P>
<P align=center>Current Report <BR>Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934 </P>
<P align=center>Date of Report (date of earliest event reported): June 22, 2011
</P>
<P align=center><B><FONT size=5>LEXARIA CORP. </FONT></B><BR><I>(Exact name of
registrant as specified in its charter) <BR></I><BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><B>Nevada </B></TD>
    <TD align=center width="33%"><B>000-52138 </B></TD>
    <TD align=center width="33%"><B>20-2000871 </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><I>(State or other jurisdiction of </I></TD>
    <TD align=center width="33%"><I>(Commission File Number) </I></TD>
    <TD align=center width="33%"><I>(IRS Employer Identification No.)
  </I></TD></TR>
  <TR vAlign=top>
    <TD align=center><I>incorporation) </I></TD>
    <TD align=center width="33%"><I>&nbsp; </I></TD>
    <TD align=center width="33%"><I>&nbsp; </I></TD></TR></TABLE>
<P align=center>#950 &#150; 1130 West Pender Street, Vancouver, British Columbia,
Canada V6E 4A4 </P>
<P align=center>Registrant's telephone number, including area code: (604)
602-1675 </P>
<P
align=center><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</U><BR>(Former name or former address, if changed since last report.) </P>
<P align=justify>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: </P>
<P align=justify>[&nbsp; ] Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425) </P>
<P align=justify>[ &nbsp;] Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a -12) </P>
<P align=justify>[&nbsp; ] Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b)) </P>
<P align=justify>[ &nbsp;] Pre-commencement communications pursuant to Rule
13e-4(c) under Exchange Act (17 CFR 240.13e -4(c)) </P>
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<P align="justify">
<B>ITEM 4.01 CHANGE IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT.</B> </P>
<P align="justify">
<B><I>Previous independent registered public accounting firm</I></B> </P>
<P align="justify">
On June 22, 2011, we were advised by Chang Lee LLP, our independent registered public accounting firm, that it merged with the firm of MNP LLP. Except as noted in the paragraph immediately below, the reports of Chang Lee LLP on our financial
statements for the year ended October 31, 2010 and for the period December 9, 2004 (date of inception) through October 31, 2010 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to
uncertainty, audit scope, or accounting principle. </P>
<P align="justify">
The reports of the Chang Lee LLP on our financial statements as of and for the year ended October 31, 2010 and for the period December 9, 2004 (date of inception) through October 31, 2010 contained an explanatory paragraph which noted that there was
substantial doubt as to our ability to continue as a going concern since we have not yet received revenues from sales of products or services, and have not yet commenced business operations. These factors created substantial doubt about our ability
to continue as a going concern. </P>
<P align="justify">
During the years ended October 31, 2010 and for the period December 9, 2004 (date of inception) through October 31, 2010, and through June 22, 2011, we have not had any disagreements with Chang Lee LLP on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Chang Lee LLP&#146;s satisfaction, would have caused it to make reference to the subject matter of the disagreements in its reports on
our consolidated financial statements for such year or in connection with its reports in any subsequent interim period through the date of resignation. </P>
<P align="justify">
During the years ended October 31, 2010 and October 31, 2009, and through June 22, 2011, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K. </P>
<P align="justify">
On June 22, 2011, we delivered a copy of this report to Chang Lee LLP. Chang Lee LLP issued its response. The response stated that it agreed with the foregoing disclosure. A copy of Chang Lee LLP&#146;s response is attached hereto as Exhibit 16.1.
</P>
<P align="justify">
<B><I>New independent registered public accounting firm</I></B> </P>
<P align="justify">
MNP LLP assumed our engagement of Chang Lee LLP. Accordingly our new independent registered public accounting firm is MNP LLP, 2300 &#150; 1055 Dunsmuir Street, P. O. Box 49148, Vancouver, British Columbia V7X 1J1 and its telephone number is
604-678-6133. Our board of directors approved MNP LLP as our principal independent accountant on June 22, 2011. We have not consulted with MNP LLP on any accounting issues prior to engaging them as our new auditors. </P>

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<!--$$/page=--><A name=page_3></A>
<P align=justify>During the two most recent fiscal years and through the date of
engagement, we have not consulted with MNP LLP regarding either: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>The application of accounting principles to any specified
      transaction, either completed or proposed, or the type of audit opinion
      that might be rendered on our financial statements, and neither a written
      report was provided to us nor oral advice was provided that MNP LLP
      concluded was an important factor considered by us in reaching a decision
      as to the accounting, auditing or financial reporting issue; or</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>Any matter that was either subject of disagreement or
      event, as defined in Item 304(a)(1)(iv)(A) of Regulation S-B and the
      related instruction to Item 304 of Regulation S-B, or a reportable event,
      as that term is explained in Item 304(a)(1)(iv)(A) of Regulation
    S-B.</P></TD></TR></TABLE>
<P align=justify><B>Item 7.01 Regulation FD Disclosure. </B></P>
<P align=justify>A copy of the news release announcing the merger of Chang Lee
LLP with MNP LLP as our independent registered public accounting firm, as
disclosed above under item 4.01 is filed as exhibit 99.1 to this current report
and is hereby incorporated by reference. </P>
<P align=justify><B>TEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. </B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      ><B>Exhibit No.</B> </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="90%"><B>Description</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="exhibit16-1.htm">16.1</a> </TD>
    <TD align=left width="2%" bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="90%" bgColor=#eeeeee><a href="exhibit16-1.htm">Letter from Chang Lee LLP
    </a>
</TD></TR>
  <TR>
    <TD align=left ><a href="exhibit99-1.htm">99.1 </a> </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="90%"><a href="exhibit99-1.htm">News Release dated June 23, 2011
    </a>
</TD></TR></TABLE><BR>
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<P align=center><B>SIGNATURES </B></P>
<P align=justify>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. </P>
<P align=justify>Dated: June 23, 2011 </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%">Lexaria Corp. </TD></TR>
  <TR vAlign=top>
    <TD align=left >(Signature) </TD>
    <TD align=left width="90%">By:<U>&nbsp;&nbsp;&nbsp; &#147;<I>/s/ Chris
      Bunka&#148;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I></U><I></I><I></I></TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%">Chris Bunka </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%">President &amp; CEO </TD></TR></TABLE><BR>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<HTML>
<HEAD>
   <TITLE>Lexaria Corp.: Exhibit 16.1 - Filed by newsfilecorp.com</TITLE>
</HEAD>

<BODY style="font-size:10pt;">

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<p align="right"><b><A name=page_1></A>&nbsp;Exhibit 16.1</b><BR>
</p>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    >
    <IMG
      src="exhibit16-1x1x1.jpg"
      border=0 width="227" height="70">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=right><I>2300-1055 Dunsmuir Street,</I> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=right><I>Vancouver B.C. V7X 1J1</I> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=right><I>Tel: 604-687-3776</I> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=right><I>Fax: 604-688-3373</I> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=right><I>E-mail: info@changleellp.com</I>
  </TD></TR></TABLE>
<P align=justify>June 22, 2011 </P>
<P align=justify>United States Securities and Exchange Commission <BR>100 F
Street, N.E. <BR>Washington D.C. 20549 <BR></P>
<P align=justify>Dear Sirs/Madams: </P>
<P align=justify>We have read Item of 4.01 of Lexaria Corp.&#146;s Form 8-K dated
June 22, 2011 and we agree with the statements made therein. </P>
<P align=justify>Yours Truly, </P>
<IMG src="exhibit16-1x1x2.jpg" border=0 width="201" height="56"> <BR>
<P align=justify>CHANG LEE LLP <BR>Chartered Accountants <BR></P>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>exhibit99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<HTML>
<HEAD>
   <TITLE>Lexaria Corp.: Exhibit 99.1 - Filed by newsfilecorp.com</TITLE>
</HEAD>

<BODY style="font-size:10pt;">

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<p align="right"><b>
<A name=page_1></A>Exhibit 99.1</b><BR>
</p>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>June 23, 2011 </TD>
    <TD align=right width="50%">Trading Symbol: LXRP: OTCBB </TD></TR>
  <TR vAlign=top>
    <TD align=left>Release # 2011-09 </TD>
    <TD align=right width="50%">LXX: CNSX </TD></TR></TABLE>
<P align=center><B><FONT size=3>Change in Auditor </FONT></B></P>
<P align=justify>(Vancouver, BC: June 23, 2011) - Lexaria Corp. (the "Company&#148;
or &#147;Lexaria") provides the following update on a change of its auditors. </P>
<P align=justify>On June 22, 2011, Change Lee LLP (&#147;Chang Lee&#148;) resigned as the
Company&#146;s independent registered public accounting firm because Chang Lee was
merged with another company: MNP LLP (&#147;MNP&#148;). Most of the professional staff of
Chang Lee continued with MNP either as employees or partners of MNP and will
continue their practice with MNP. On June 22, 2011, the Company engaged MNP as
its independent registered public accounting firm. </P>
<P align=justify>The reports of Chang Lee regarding the Company&#146;s financial
statements for the fiscal years ended October 31, 2010, 2009, 2008, 2007, 2006
and the period cumulative from inception December 9, 2004 to October 31, 2010
did not contain any adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles,
except that such reports on the Company&#146;s financial statements for the years
ended October 31, 2010, 2009, 2008, 2007, 2006 and the period cumulative from
inception December 9, 2004 to October 31, 2010 contained an explanatory
paragraph with respect to uncertainty as to the Company&#146;s ability to continue as
a going concern. During the years ended October 31, 2010, 2009, 2008, 2007, 2006
the period cumulative from inception December 9, 2004 to October 31, 2010, and
during the period from the end of the most recently completed fiscal year
through June 22, 2011, the date of resignation, there were no disagreements with
Chang Lee on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of Chang Lee would have caused it to make
reference to such disagreements in its reports. </P>
<P align=justify><I>About Lexaria: </I></P>
<P align=justify>To learn more about Lexaria Corp. visit
www.lexariaenergy.com.</P>
<P align=justify>ON BEHALF OF THE BOARD<BR>"Chris Bunka"<BR>Mr. Chris Bunka,
President <BR></P>
<P align=justify>FOR FURTHER INFORMATION PLEASE CONTACT:<BR>Lexaria
Corp.<BR>Chris Bunka President/CEO/Chairman<BR>(250) 765-6424 <BR></P>
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<P align="justify">
<B><U>FORWARD-LOOKING STATEMENTS </U></B></P>

<P align="justify">
This release includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Statements which are not historical facts are
forward-looking statements. The Company makes forward-looking public statements concerning its expected future financial position, results of operations, cash flows, financing plans, business strategy, products and services, competitive positions,
growth opportunities, plans and objectives of management for future operations, including statements that include words such as "anticipate," "if," "believe," "plan," "estimate," "expect," "intend," "may," "could," "should," "will," and other
similar expressions are forward-looking statements. Such forward-looking statements are estimates reflecting the Company's best judgment based upon current information and involve a number of risks and uncertainties, and there can be no assurance
that other factors will not affect the accuracy of such forward-looking statements. It is impossible to identify all such factors but they include and are not limited to the existence of underground deposits of commercial quantities of oil and gas;
cessation or delays in exploration because of mechanical, weather, operating, financial or other problems; capital expenditures that are higher than anticipated; or exploration opportunities being fewer than currently anticipated. There can be no
assurance that road or site conditions will be favourable for field work; no assurance that well treatments will have any effect on oil or gas production; no assurance that oil field interconnections will have any measurable impact on oil or gas
production or on field operations, and no assurance that the expected new well(s) will be drilled or have any impact on the Company. There can be no assurance that expected oil and gas production will actually materialize; and thus no assurance that
expected revenue will actually occur. There is no assurance the Company will have sufficient funds to drill additional wells, or to complete acquisitions or other business transactions. Such forward looking statements also include estimated cash
flows, revenue and current and/or future rates of production of oil and natural gas, which can and will fluctuate for a variety of reasons; oil and gas reserve quantities produced by third parties; and intentions to participate in future exploration
drilling. Adverse weather conditions can delay operations, impact production, and cause reductions in revenue. The Company may not have sufficient expertise to thoroughly exploit its oil and gas properties. The Company may not have sufficient
funding to thoroughly explore, drill or develop its properties. Access to capital, or lack thereof, is a major risk. Current oil and gas production rates may not be sustainable and targeted production rates may not occur. Factors which could cause
actual results to differ materially from those estimated by the Company include, but are not limited to, government regulation, managing and maintaining growth, the effect of adverse publicity, litigation, competition and other factors which may be
identified from time to time in the Company's public announcements and filings.</P>
<P align="justify">
<I>The CNSX has not reviewed and does not accept responsibility for the adequacy or accuracy of this release.</I></P>

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