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: December 27, 2007
(Date
of earliest event reported)
TIDELANDS
OIL & GAS
CORPORATION
(Exact
Name of Registrant as Specified in Charter)
Nevada
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0-29613
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66-0549380
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(State
of Other Jurisdiction Incorporation)
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(Commission
File No.)
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(IRS
Employer Identification No.)
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1862
West Bitters Rd. San Antonio, TX
78248
(Address
of Principal Executive Offices) (Zip Code)
Registrant's
telephone number: (210)
764 -
8642
________________________________________________________
(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):
o
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Written
communications pursuant to Rule 425 under the Securities Act (17
CAR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CAR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CAR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CAR
240.13e-4(c))
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Item
8.01. Other Events
On
December 27, 2007, Registrant issued a press release announcing the death
of
Julio Bastarrachea, Vice President - Mexico of Tidelands Oil & Gas
Corporation. The full text of this press release is included as exhibit 99.1
and
incorporated by reference in this Current Report on Form 8-K.
Item
9.01. Financial Statements and Exhibits
(c)
Exhibits
Exhibit
No. Description
of Exhibit
99.1
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Press
release of Tidelands Oil & Gas Corporation dated December 27, 2007
announcing the death of Julio Bastarrachea, Vice President - Mexico
of
Tidelands Oil & Gas Corporation.
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SIGNATURE
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 thereunto
duly authorized.
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Tidelands
Oil & Gas
Corporation |
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Date:
December 27, 2007
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By:
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/s/ James
B. Smith |
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James
B. Smith
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President
and CEO
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