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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Section 13 or 5(d) of the</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Securities Exchange Act of 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of report (Date of earliest event reported):&nbsp;&nbsp;<B>August
1, 2012</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>RESOURCE HOLDINGS, INC.</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified
in Charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 32%; border-bottom: black 1pt solid; font-weight: bold; text-align: center">Nevada</TD>
    <TD STYLE="width: 2%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1pt solid; font-weight: bold; text-align: center">000-53334</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1pt solid; font-weight: bold; text-align: center">26-2809162</TD></TR>
<TR>
    <TD STYLE="font-weight: bold; text-align: center">(State or other Jurisdiction of Incorporation)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">(IRS Employee Identification No.)</TD></TR>
</TABLE>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 34%; font-weight: bold; text-align: center">11753 Willard Avenue</TD>
    <TD STYLE="width: 33%; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Tustin, CA&nbsp;&nbsp;92782</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
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    <TD STYLE="width: 30%; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 40%; border-bottom: black 1pt solid; font-weight: bold; text-align: center">(714) 832-3249</TD>
    <TD STYLE="width: 30%; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">(Registrant&rsquo;s Telephone number, including area code)</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 25%; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 50%; border-bottom: black 1pt solid; font-weight: bold; text-align: center">N/A</TD>
    <TD STYLE="width: 25%; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">(Former name or former address, if changed since last report)</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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):</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="width: 97%">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="width: 97%">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="width: 97%">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="width: 97%">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 10%; font-weight: bold">ITEM 4.01</TD>
    <TD STYLE="width: 90%; font-weight: bold">CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">a) On or about August 1, 2012, Child, Van Wagoner &amp; Bradshaw,
PLLC (&ldquo;CVB&rdquo;), the principal accountant for Resource Holdings, Inc. (the &ldquo;Company&rdquo;) ceased its accounting
practice for Securities and Exchange Commission (&rdquo;SEC&rdquo;) reporting companies. At or about the same time, Anderson Bradshaw
PLLC (&ldquo;Anderson Bradshaw&rdquo;) was established as a successor firm to CVB to continue performing audits for SEC reporting
companies. As Anderson Bradshaw is viewed as a separate legal entity, the Company dismissed CVB as its principal accountant and
engaged Anderson Bradshaw, as the Company's principal accountant for the Company's fiscal year ending December 31, 2011 and 2012,
and the interim periods for 2012. The decision to change principal accountants was approved by the Board of Directors of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">None of the reports of CVB, 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, and were not
qualified or modified as to uncertainty, audit scope or accounting principles, except that CVB&rsquo;s report on the Company&rsquo;s
audited financial statements for the fiscal year ended December 31, 2010, contained a going concern paragraph.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with the audits of the Company's financial statements
for the two most recent fiscal years and the subsequent interim period through August 1, 2012, there were: (i) no disagreements
between the Company and CVB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope
or procedure, which disagreements, if not resolved to the satisfaction of CVB, would have caused CVB to make reference to the subject
matter of the disagreement in their reports on the Company's financial statements for such years, and (ii) no reportable events
within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0in; text-indent: 0in; text-align: justify">(b)
On or about August 1 , 2012 the Company engaged Anderson Bradshaw as its principal accountant to audit the Company's financial
statements as the successor to CVB. During the Company's two most recent fiscal years or the subsequent interim period, the Company
has not consulted with Anderson Bradshaw regarding (i) the application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and Anderson
Bradshaw did not provide either a written report or oral advice to the Company that was an important factor considered by the
Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement,
as defined in Item 304 (a)(1)(iv) <FONT STYLE="font-family: Times New Roman, Times, Serif">of Regulation S-K and the related instructions,
or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K</FONT>&nbsp;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company has furnished CVB with a copy of the foregoing disclosure
and requested that CVB furnish it with a letter addressed to the SEC, stating whether it agrees with the statements made by the
Company herein and, if not, stating the respects in which it does not agree. A copy of the letter is filed as Exhibit 16.1 to this
Current Report on Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%; font-weight: bold">ITEM 9.01</TD>
    <TD STYLE="width: 90%; font-weight: bold">FINANCIAL STATEMENTS AND EXHIBITS</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 10%; border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Exhibit</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">No.</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 84%; border-bottom: black 1.5pt solid">Description</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">16.1</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Letter from Child, Van Wagoner &amp; Bradshaw, PLLC dated August 3 , 2012.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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 STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold">Resource Holdings, Inc.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%">&nbsp;</TD>
    <TD STYLE="width: 3%">By:</TD>
    <TD STYLE="width: 46%; border-bottom: black 1.5pt double">/s/ Michael Campbell</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Michael Campbell</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Chief Executive Officer and President</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dated:&nbsp;&nbsp;August 3, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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{"company-data": {"conformed-name": "RESOURCE HOLDINGS, INC.", "cik": "0001439746", "assigned-sic": "6770", "irs-number": "262809162", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-53334", "film-number": "121008233"}, "business-address": {"street1": "11753 WILLARD AVENUE", "city": "TUSTIN", "state": "CA", "zip": "92782", "phone": "714-832-3249"}, "mail-address": {"street1": "11753 WILLARD AVENUE", "city": "TUSTIN", "state": "CA", "zip": "92782"}, "former-company": {"former-conformed-name": "SMSA El Paso II Acquisition Corp", "date-changed": "20080710"}}
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 5(d) of the
Securities Exchange Act of 1934
Date of report (Date of earliest event reported):
August
1, 2012
RESOURCE HOLDINGS, INC.
(Exact name of registrant as specified
in Charter)
Nevada
000-53334
26-2809162
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employee Identification No.)
11753 Willard Avenue
Tustin, CA  92782
(Address of Principal Executive Offices)
(714) 832-3249
(Registrant's Telephone number, including area code)
N/A
(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))
ITEM 4.01
CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
a) On or about August 1, 2012, Child, Van Wagoner & Bradshaw,
PLLC ("CVB"), the principal accountant for Resource Holdings, Inc. (the "Company") ceased its accounting
practice for Securities and Exchange Commission ("SEC") reporting companies. At or about the same time, Anderson Bradshaw
PLLC ("Anderson Bradshaw") was established as a successor firm to CVB to continue performing audits for SEC reporting
companies. As Anderson Bradshaw is viewed as a separate legal entity, the Company dismissed CVB as its principal accountant and
engaged Anderson Bradshaw, as the Company's principal accountant for the Company's fiscal year ending December 31, 2011 and 2012,
and the interim periods for 2012. The decision to change principal accountants was approved by the Board of Directors of the Company.
None of the reports of CVB, 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, and were not
qualified or modified as to uncertainty, audit scope or accounting principles, except that CVB's report on the Company's
audited financial statements for the fiscal year ended December 31, 2010, contained a going concern paragraph.
In connection with the audits of the Company's financial statements
for the two most recent fiscal years and the subsequent interim period through August 1, 2012, there were: (i) no disagreements
between the Company and CVB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope
or procedure, which disagreements, if not resolved to the satisfaction of CVB, would have caused CVB to make reference to the subject
matter of the disagreement in their reports on the Company's financial statements for such years, and (ii) no reportable events
within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
(b)
On or about August 1 , 2012 the Company engaged Anderson Bradshaw as its principal accountant to audit the Company's financial
statements as the successor to CVB. During the Company's two most recent fiscal years or the subsequent interim period, the Company
has not consulted with Anderson Bradshaw regarding (i) the application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and Anderson
Bradshaw did not provide either a written report or oral advice to the Company that was an important factor considered by the
Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement,
as defined in Item 304 (a)(1)(iv)
of Regulation S-K and the related instructions,
or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K
.
The Company has furnished CVB with a copy of the foregoing disclosure
and requested that CVB furnish it with a letter addressed to the SEC, stating whether it agrees with the statements made by the
Company herein and, if not, stating the respects in which it does not agree. A copy of the letter is filed as Exhibit 16.1 to this
Current Report on Form 8-K.
ITEM 9.01
FINANCIAL STATEMENTS AND EXHIBITS
(d)           Exhibits
Exhibit
No.
Description
16.1
Letter from Child, Van Wagoner & Bradshaw, PLLC dated August 3 , 2012.
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.
Resource Holdings, Inc.
By:
/s/ Michael Campbell
Michael Campbell
Chief Executive Officer and President
Dated:  August 3, 2012