content: 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): September 1, 2005
                                                           -----------------
  
                              BellaVista Capital, Inc.
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
  
           Maryland                    0-30507                    94-3324992
  --------------------------------------------------------------------------------
  (State or other jurisdiction       (Commission                 (IRS Employer
       of incorporation)             File Number)              Identification No.)
  
  
                 420 Florence Street, Suite 200, Palo Alto, CA 94301
  --------------------------------------------------------------------------------
                 (Address of principal executive offices) (Zip Code)
  
  
         Registrant's telephone number, including area code: (650) 328-3060
                                                             --------------
  
                                         N/A
            -------------------------------------------------------------
            (Former name or former address, if changed since last report)
  
  
  <PAGE>
  
  
  ITEM 4.01       Changes in Registrant's Certifying Accountant
  
  On September 1, 2005, the Registrant received the resignation of Grant Thornton,
  LLP ("Grant Thornton") as its principal independent accountants.
  
  Grant Thornton's report on the Registrant's financial statements for the year
  ended December 31, 2004 did not contain an adverse opinion or disclaimer of
  opinion, nor was it qualified or modified as to uncertainty, audit scope or
  accounting principles. During Registrant's fiscal year ended December 31, 2004,
  and the subsequent interim periods through September 1, 2005, the date of Grant
  Thornton's resignation, there were no disagreements with Grant Thornton on any
  matters of accounting principles or practices, financial statement disclosure or
  auditing scope or procedure, which, if not resolved to the satisfaction of Grant
  Thornton would have caused it to make reference to the subject matter of the
  disagreement in connection with its report on the financial statements for that
  period, nor have there been any "reportable events" as defined under Item
  304(a)(1)(v) of Regulation S-K during such period.
  
  The Registrant has not yet engaged a new principal independent accountant.
  
  
  ITEM 9.01        Financial Statements and Exhibits
  
  (c)      Exhibits
  
           (16)  Letter regarding changes in certifying accountant (to be filed by
                 amendment)
  
                                     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 thereunto duly authorized.
  
  
  Dated:  September 1, 2005       BellaVista Capital, Inc.
  
  
  
                                  By:  /s/ MICHAEL RIDER
                                       --------------------------------
                                       Michael Rider, Chief Executive Officer
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "bellavista8kre401.txt", "description": "CURRENT REPORT", "secsgml_size_bytes": 3371}]
metadata_filer: {"company-data": {"conformed-name": "BELLAVISTA CAPITAL INC", "cik": "0001086670", "assigned-sic": "6798", "irs-number": "943324992", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-30507", "film-number": "051068655"}, "business-address": {"street1": "420 FLORENCE STREET, SUITE 200", "city": "PALO ALTO", "state": "CA", "zip": "94301", "phone": "6503283060"}, "mail-address": {"street1": "420 FLORENCE STREET, SUITE 200", "city": "PALO ALTO", "state": "CA", "zip": "94301"}, "former-company": {"former-conformed-name": "PRIMECORE MORTGAGE TRUST INC", "date-changed": "20000425"}}
text: 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): September 1, 2005
                                                           -----------------
  
                              BellaVista Capital, Inc.
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
           Maryland                    0-30507                    94-3324992
  --------------------------------------------------------------------------------
  (State or other jurisdiction       (Commission                 (IRS Employer
       of incorporation)             File Number)              Identification No.)
  
                 420 Florence Street, Suite 200, Palo Alto, CA 94301
  --------------------------------------------------------------------------------
                 (Address of principal executive offices) (Zip Code)
  
         Registrant's telephone number, including area code: (650) 328-3060
                                                             --------------
  
                                         N/A
            -------------------------------------------------------------
            (Former name or former address, if changed since last report)
  ITEM 4.01       Changes in Registrant's Certifying Accountant
  
  On September 1, 2005, the Registrant received the resignation of Grant Thornton,
  LLP ("Grant Thornton") as its principal independent accountants.
  
  Grant Thornton's report on the Registrant's financial statements for the year
  ended December 31, 2004 did not contain an adverse opinion or disclaimer of
  opinion, nor was it qualified or modified as to uncertainty, audit scope or
  accounting principles. During Registrant's fiscal year ended December 31, 2004,
  and the subsequent interim periods through September 1, 2005, the date of Grant
  Thornton's resignation, there were no disagreements with Grant Thornton on any
  matters of accounting principles or practices, financial statement disclosure or
  auditing scope or procedure, which, if not resolved to the satisfaction of Grant
  Thornton would have caused it to make reference to the subject matter of the
  disagreement in connection with its report on the financial statements for that
  period, nor have there been any "reportable events" as defined under Item
  304(a)(1)(v) of Regulation S-K during such period.
  
  The Registrant has not yet engaged a new principal independent accountant.
  
  ITEM 9.01        Financial Statements and Exhibits
  
  (c)      Exhibits
  
           (16)  Letter regarding changes in certifying accountant (to be filed by
                 amendment)
  
                                     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 thereunto duly authorized.
  
  Dated:  September 1, 2005       BellaVista Capital, Inc.
  
                                  By:  /s/ MICHAEL RIDER
                                       --------------------------------
                                       Michael Rider, Chief Executive Officer