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LTUM Lithium

Filed: 9 Mar 17, 7:00pm
                                  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

       Date of Report (Date of earliest event reported) February 7, 2017


                               LITHIUM CORPORATION
             (Exact name of registrant as specified in its charter)

           Nevada                     000-54332                  98-0530295
(State or other jurisdiction         (Commission               (IRS Employer
     of incorporation)               File Number)            Identification No.)

 1031 Railroad St., Ste. 102B, Elko, NV                            89801
(Address of principal executive offices)                         (Zip Code)

        Registrant's telephone number, including area code (775) 410-5287

                                 Not applicable
          (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:

[ ] 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) PREVIOUS INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     (i)  On February 25, 2017, we were advised by KLJ & Associates LLP of their
          resignation as our company's independent registered public accounting
          firm.

     (ii) The reports of KLJ & Associates LLP on the Company's financial
          statements as of and for the fiscal years ended December 31, 2015 and
          2014 contained no adverse opinion or disclaimer of opinion and were
          not qualified or modified as to uncertainty, audit scope or accounting
          principle except to indicate that there was substantial doubt about
          the Company's ability to continue as a going concern.

     (iii) During the fiscal years ended December 31, 2015 and 2014, and through
          February 25, 2017, there have been no disagreements with KLJ &
          Associates LLP on any matter of accounting principles or practices,
          financial statement disclosure or auditing scope or procedure, which
          disagreements if not resolved to the satisfaction KLJ & Associates LLP
          would have caused them to make reference thereto in connection with
          any report issued by them on the financial statements for such years.

     (iv) The company has requested that KLJ & Associates LLP furnish it with a
          letter addressed to the SEC stating whether or not it agrees with the
          above statements. A copy of the letter provided by KLJ & Associates
          LLP is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(B) NEW INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     (1)  On March 2, 2017, the company engaged M&K CPAS, PLLC ("M&K") as its
          new independent registered public accounting firm. During the two most
          recent fiscal years and through March 2, 2017, the company had not
          consulted with M&K regarding any of the following:

          (i)  The application of accounting principles to a specific
               transaction, either completed or proposed;

          (ii) The type of audit opinion that might be rendered on the company's
               financial statements, and none of the following was provided to
               the company: (a) a written report, or (b) oral advice that M&K.
               concluded was an important factor considered by the company in
               reaching a decision as to accounting, auditing or financial
               reporting issue; or

          (iii) Any matter that was subject of a disagreement, as that term is
               defined in Item 304(a)(1)(iv) of Regulation S-K.

ITEM 5.02 DEPARTURE OF DIRECTORS OR PRINCIPAL OFFICERS; ELECTION OF DIRECTORS;
          APPOINTMENT OF PRINCIPAL OFFICERS

Effective  February 7, 2017,  current director Tom Lewis reassumed the positions
of  President,  Chief  Financial  Officer,  Secretary  and  Treasurer of Lithium
Corporation  as Mr.  Brian Goss had  stepped  down.  Brian will remain as both a
director and consultant to our Company.

Our board of directors consists of Tom Lewis, James Brown and Brian Goss.

ITEM 7.01 REGULATION FD DISCLOSURE

On February  16, 2017 we issued a news release  announcing  that we had signed a
LOI with  Nevada  Sunrise  Gold  Corp.  ("NEV")  with  respect to our Salt Wells
lithium in brine prospect located in Churchill County Nevada.

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Under the terms of the  agreement NEV (TSX-V - NEV, OTC - NVSGF) may earn a 100%
interest in the  Property  subject to a 2% Net Smelter  Royalty  (NSR) by making
staged  payments  of cash and shares  over the next two years.  The terms are;

     *    $10,000 non-refundable deposit on signing the LOI
     *    $15,000 & issue 400,000 common shares of NEV on the later of TSX-V
          approval or the signing of a formal definitive agreement
     *    $50,000 & 500,000 shares - 1st anniversary
     *    $75,000 & 600,000 shares - 2nd anniversary

NEV will pay all claim and other property  related fees during the earn-in phase
of the  agreement,  and will also retain the right to purchase  one half (1%) of
the NSR at any time up until the third  anniversary of the signing of the formal
agreement  for  $1,000,000.  We  conducted  exploration  on  the  Property  that
culminated in a multiple phase - shallow  direct push drilling  program in 2011.
Results from that program were enigmatic,  and with the then looming substantial
increase of Federal  claim fees,  it was decided to put the Property in abeyance
and  concentrate  elsewhere.  The Company is looking forward to assisting NEV in
developing  this  prospect  in any way  that  we  can,  and  look  forward  to a
continuing association with them.

On March 2, 2017 we issued a news  release  announcing  that we had signed a LOI
with  Bormal   Resources   Inc.   (the   "Optionor")   with   respect  to  three
Tantalum-Niobium   properties   located  in  British   Columbia,   Canada   (the
"Properties").  Lithium Corporation is to earn a 100% interest in the Properties
by furnishing to the Optionor:

     1,000,000 common shares at signing of a formal agreement
     750,000 common shares on 1st anniversary of the formal agreement

In consideration of the above Lithium Corporation will earn a full 100% interest
in the properties, subject to two separate 1% Net Smelter Royalties (NSR's) that
may be purchased at anytime for $500,000 each.

The Michael property in the Trail Creek Mining Division was originally staked to
cover one of the most compelling  tantalum (Ta) in stream sediment  anomalies as
seen in the  government  RGS database in British  Columbia.  Bormal  conducted a
stream   sediment   sampling   program  in  2014,   and   determined   that  the
tantalum-niobium  in stream sediment anomaly here is bona fide, and in the order
of 6 kilometers in length. In November of 2016 Lithium  Corporation  conducted a
short soil geochemistry  orientation  program on the property as part of its due
diligence,  and determined that there are elevated levels of Niobium-Tantalum in
soils here.

Also in the general area of the Michael  property  the Yeehaw  property has been
staked  over a  similar  but lower  amplitude  Tantalum/REE  in stream  sediment
anomaly. Both properties are situated in the Eocene Coryell Batholith, and it is
thought that these anomalies may arise from either Carbonatite or Pegmatite type
deposits.

The third property - Three Valley Gap, is in the Revelstoke  Mining Division and
is situated in a locale where  several  Nb-Ta  enriched  carbonatites  have been
noted to occur.  A brief  field  program by Bormal in 2015  located one of these
carbonatites,  and concurrent  soil sampling  determined that the soils here are
enriched with Nb-Ta over the known  carbonatite,  and  indicated  that there are
other  geochemical  anomalies  locally that may indicate that more  carbonatites
exist here and are shallowly buried.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

16.1  Letter from KLJ & Associates LLP

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                                   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.

LITHIUM CORPORATION


/s/ Tom Lewis
-------------------------------------
Tom Lewis
President and Chief Executive Officer

Date: March 10, 2017

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