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<P style="margin:0pt; text-indent:7.2pt; font-family:Courier New; font-size:12pt" align=justify><FONT FACE="Times New Roman"><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;</U></FONT></P>
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<P style="margin:0pt; text-indent:107.7pt; font-family:Times New Roman; font-size:12pt" align=justify>SECURITIES AND EXCHANGE COMMISSION</P>
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<P style="margin:0pt; text-indent:170.55pt; font-family:Times New Roman; font-size:12pt" align=justify>Washington, D.C. 20549</P>
<P style="margin:0pt; text-indent:135.9pt; font-family:Times New Roman; font-size:12pt" align=justify><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;</U></P>
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<P style="margin:0pt; text-indent:202.6pt; font-family:Times New Roman; font-size:12pt" align=justify>FORM 8-K</P>
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<P style="margin:0pt; text-indent:177.9pt; font-family:Times New Roman; font-size:12pt" align=justify>CURRENT REPORT</P>
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<P style="margin:0pt; text-indent:148.7pt; font-family:Times New Roman; font-size:12pt" align=justify>Pursuant to Section 13 or 15(d) of</P>
<P style="margin:0pt; text-indent:142.5pt; font-family:Times New Roman; font-size:12pt" align=justify>the Securities Exchange Act of 1934</P>
<P style="margin:0pt; text-indent:156.9pt; font-family:Times New Roman; font-size:12pt" align=justify><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;</U></P>
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<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify>Date of Report (Date of earliest event reported) September 14, 2005</P>
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<P style="margin:0pt; text-indent:144pt; font-family:Times New Roman; font-size:12pt" align=justify>COZUMEL CORPORATION</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><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;</U></P>
<P style="margin:0pt; text-indent:106.25pt; font-family:Times New Roman; font-size:12pt" align=justify>(Exact name of registrant as specified in its charter)</P>
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<P style="margin:0pt; text-indent:207.4pt; font-family:Times New Roman; font-size:12pt" align=justify>Delaware</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><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;</U></P>
<P style="margin:0pt; text-indent:124.8pt; font-family:Times New Roman; font-size:12pt" align=justify>(State or other jurisdiction of incorporation)</P>
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<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
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<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0-27835 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin:0pt; text-indent:336.8pt; font-family:Times New Roman; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33-0619262 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>&nbsp;</P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>(Commission File Number) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0pt; text-indent:295.3pt; font-family:Times New Roman; font-size:12pt" align=justify>(IRS Employer Identification No.)</P>
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<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify><U>&nbsp;24351 Pasto Road, Suite B, Dana Point, California</U></P>
<P style="margin:0pt; text-indent:427.8pt; font-family:Times New Roman; font-size:12pt" align=justify><U>&nbsp;92629</U></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>(Address of principal executive offices)</P>
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<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify>Registrant's telephone number, including area code: &nbsp;(949) 489-2400</P>
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<P style="page-break-before:always; margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify><B><U>Item 4.01.</U></B></P>
<P style="margin:0pt; text-indent:72pt; font-family:Times New Roman; font-size:12pt" align=justify><B><U>Changes in Registrant&#146;s Certifying Accountant</U></B></P>
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<P style="margin-top:5pt; margin-bottom:5pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">On September 14, 2005, Cozumel Corporation (the &#147;Company&#148;) terminated its relationship with Pritchett, Siler &amp; Hardy, P.C . (&#147;PSH&#148;) the principal accountant previously engaged to audit the Company&#146;s financial statements. &nbsp;The Company&#146;s board of directors approved the dismissal of &nbsp;PSH. The audit reports of PSH on &nbsp;the Company&#146;s financial statements for the fiscal years ending June 30, 2004 and 2003 and &nbsp;did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except such report was modified to include an explanatory paragraph for a going concern uncertainty. In connection with the audits of the fiscal year ending June 30, 2004 and 2003 including the subsequent interim periods since engagement through September 14, 2005, the date of termination, the Company had no disagreements with PSH with respect to accounting or auditing issues of the type discussed in Item 304(a)(iv) of Regulation S-B. &nbsp;Had there been any disagreements that were not resolved to their satisfaction, such disagreements would have caused PSH to make reference in connection with their opinion to the subject matter of the disagreement. In addition, during that time there were no reportable events (as defined in Item 304(a)(1)(iv) of Regulation S-B). </P>
<P style="margin-top:5pt; margin-bottom:5pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">During the fiscal year ending June 30, 2004, including the subsequent interim periods since engagement through September 14, 2005, the date of PSH&#146;s termination, the Company (or anyone on its behalf) did not consult with any other accounting firm regarding any of the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-B. Since there were no disagreements or reportable events (as defined in Item 304(a)(2) of Regulation S-B), the Company did not consult any other firm in respect to these matters during the time periods detailed herein. </P>
<P style="margin-top:5pt; margin-bottom:5pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">The Company provided PSH with a copy of this Form 8-K. The Company requested that PSH furnish the Company with a letter to the Securities and Exchange Commission stating whether PSH agreed with the above statements. A copy of that letter dated September 16, 2005 is filed as an Exhibit to this Form 8-K. &nbsp;</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Item 9.01. &nbsp;Financial Statements and Exhibits</B></P>
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<P style="margin:0pt; text-indent:37.5pt; font-family:Times New Roman; font-size:12pt" align=justify>16.2 Letter of Pritchett, Siler &amp; Hardy, PC.</P>
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<B><P style="margin:0pt; text-indent:193.1pt; font-family:Times New Roman; font-size:12pt" align=justify>SIGNATURES</B></P>
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<P style="margin:0pt; text-indent:37.5pt; font-family:Times New Roman; font-size:12pt" 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 thereunto duly authorized.</P>
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<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify>Dated: &nbsp;September 16, 2005</P>
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<P style="margin:0pt; text-indent:223.9pt; font-family:Times New Roman; font-size:12pt" align=justify><B>COZUMEL CORPORATION</B></P>
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<P style="margin-top:0pt; margin-bottom:-14pt; text-indent:223.9pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>By: <U>/s/ Jehu Hand</U></P>
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<P style="margin:0pt; text-indent:223.9pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jehu Hand</P>
<P style="margin:0pt; text-indent:223.9pt; font-family:Courier New; font-size:12pt" align=justify>&nbsp;&nbsp;<FONT FACE="Times New Roman">&nbsp;President and Chief Financial Officer</FONT></P>
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Converted by EDGARwiz
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 14, 2005
COZUMEL CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
0-27835
33-0619262
(Commission File Number)
(IRS Employer Identification No.)
24351 Pasto Road, Suite B, Dana Point, California
92629
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code:  (949) 489-2400
Item 4.01.
Changes in Registrant's Certifying Accountant
On September 14, 2005, Cozumel Corporation (the "Company") terminated its relationship with Pritchett, Siler & Hardy, P.C . ("PSH") the principal accountant previously engaged to audit the Company's financial statements.  The Company's board of directors approved the dismissal of  PSH. The audit reports of PSH on  the Company's financial statements for the fiscal years ending June 30, 2004 and 2003 and  did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except such report was modified to include an explanatory paragraph for a going concern uncertainty. In connection with the audits of the fiscal year ending June 30, 2004 and 2003 including the subsequent interim periods since engagement through September 14, 2005, the date of termination, the Company had no disagreements with PSH with respect to accounting or auditing issues of the type discussed in Item 304(a)(iv) of Regulation S-B.  Had there been any disagreements that were not resolved to their satisfaction, such disagreements would have caused PSH to make reference in connection with their opinion to the subject matter of the disagreement. In addition, during that time there were no reportable events (as defined in Item 304(a)(1)(iv) of Regulation S-B).
During the fiscal year ending June 30, 2004, including the subsequent interim periods since engagement through September 14, 2005, the date of PSH's termination, the Company (or anyone on its behalf) did not consult with any other accounting firm regarding any of the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-B. Since there were no disagreements or reportable events (as defined in Item 304(a)(2) of Regulation S-B), the Company did not consult any other firm in respect to these matters during the time periods detailed herein.
The Company provided PSH with a copy of this Form 8-K. The Company requested that PSH furnish the Company with a letter to the Securities and Exchange Commission stating whether PSH agreed with the above statements. A copy of that letter dated September 16, 2005 is filed as an Exhibit to this Form 8-K.
Item 9.01.  Financial Statements and Exhibits
16.2 Letter of Pritchett, Siler & Hardy, PC.
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 16, 2005
COZUMEL CORPORATION
By:
/s/ Jehu Hand
Jehu Hand
President and Chief Financial Officer