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   <TITLE>BIG CAT ENERGY CORPORATION Form 8-K for August 1, 2007.</TITLE>
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<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">UNITED STATES</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SECURITIES AND EXCHANGE COMMISSION</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Washington, D.C. 20549</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">_________________________</FONT><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">FORM 8-K</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CURRENT REPORT</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</FONT></B></P>
<P align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Date of Report (Date of earliest event reported)</FONT><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">August 1, 2007</FONT></B></P>
<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=5>BIG CAT ENERGY CORPORATION</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Exact name of registrant as specified in its charter)</FONT></P>
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     <TD noWrap align=center width="46%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">NEVADA</FONT></B>&nbsp; </TD>
     <TD noWrap align=center width="30%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">000-49870</FONT></B>&nbsp; </TD>
     <TD noWrap align=center width="22%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">61-1500382</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=center width="46%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State or other jurisdiction of incorporation)</FONT>&nbsp; </TD>
     <TD noWrap align=center width="30%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Commission File No.)</FONT>&nbsp; </TD>
     <TD noWrap align=center width="22%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(IRS Employer ID)</FONT>&nbsp; </TD></TR></TABLE></DIV><BR>
<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">201 W. Lakeway</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Suite 1000</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Gillette, Wyoming 82718</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Address of principal executive offices and Zip Code)</FONT><BR>
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<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(307) 685-3122</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Registrant's telephone number, including area code)</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">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):</FONT></P>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">240.14d-2(b))</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">240.13e-4(c))</FONT>&nbsp; </TD></TR></TABLE></DIV><BR>
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<P align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ITEM 4.01&nbsp;&nbsp;&nbsp;&nbsp; CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT.</FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">On August 1, 2007, we decided to engage new auditors as our independent auditors to audit our financial statements. Our board of directors approved the change in auditors to Hein &amp; Associates LLP, an independent registered firm of Certified Public Accountants. Accordingly, we dismissed Michael J. Larsen, PC on August 1, 2007.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Effective August 1, 2007, we engaged Hein &amp; Associates LLP as our independent registered public accounting firm.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">From December 1, 2006 through the subsequent interim period ended August 1, 2007, there were no disagreements with Michael J. Larsen, PC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope procedure, which disagreements, if not resolved to the satisfaction of Michael J. Larsen, PC, would have caused Michael J. Larsen, PC to make reference to the subject matter of the disagreement in its reports on our consolidated financial statements for such periods.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">The decision to change independent auditors was based on the determination by our board of directors to engage an auditor with an office closer to our business operations and the oil and gas industry in Denver, Colorado. We believe that Hein &amp; Associates LLP&#146;s closer location to us and the regional oil and gas industry in Denver, Colorado will assist our future business operations.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">We provided Michael J. Larsen, PC with a copy of this Current Report on Form 8-K prior to its filing with the SEC, and requested he furnish us with a letter addressed to the SEC stating whether he agrees with the statements made in this Current Report on Form 8-K, and if not, stating the aspects with which he does not agree. A copy of the letter provided from Michael J. Larsen, PC is filed as Exhibit 16.1 to this Form 8-K.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">We have engaged the firm of Hein &amp; Associates LLP as of August 1, 2007. Hein &amp; Associates LLP was not consulted on any matter relating to accounting principles to a specific transaction, either completed or proposed, or the type of an audit opinion that might be rendered on our financial statements.</FONT></P>
<P align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ITEM 9.01&nbsp;&nbsp;&nbsp;&nbsp; FINANCIAL STATEMENTS AND EXHIBITS</FONT></B></P>
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     <TD noWrap align=left width="15%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(d)</FONT></B>&nbsp;&nbsp;&nbsp;&nbsp; </TD>
     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="17%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Exhibits</FONT></B>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="68%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Document Description</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=left width="17%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">16.1</FONT></TD>
     <TD noWrap align=left width="68%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Letter from Michael J. Larsen, PC to the Securities and Exchange</FONT>&nbsp; </TD></TR>
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<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SIGNATURES</FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">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.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Dated this 1</FONT><SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">st</FONT></SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"> day of August, 2007.</FONT></P>
<P style="MARGIN-LEFT: 45%" align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">BIG CAT ENERGY CORPORATION </FONT></B><BR>
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<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">BY:&nbsp;&nbsp; </FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">TIMOTHY BARRITT</FONT></U><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Timothy Barritt, President, Principal Executive</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Officer and a Member of the Board of Directors.</FONT></P>
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BIG CAT ENERGY CORPORATION Form 8-K for August 1, 2007.
========================================================================================================================================
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)
August 1, 2007
BIG CAT ENERGY CORPORATION
(Exact name of registrant as specified in its charter)
NEVADA
000-49870
61-1500382
(State or other jurisdiction of incorporation)
(Commission File No.)
(IRS Employer ID)
201 W. Lakeway
Suite 1000
Gillette, Wyoming 82718
(Address of principal executive offices and Zip Code)
(307) 685-3122
(Registrant's telephone number, including area code)
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.
On August 1, 2007, we decided to engage new auditors as our independent auditors to audit our financial statements. Our board of directors approved the change in auditors to Hein & Associates LLP, an independent registered firm of Certified Public Accountants. Accordingly, we dismissed Michael J. Larsen, PC on August 1, 2007.
Effective August 1, 2007, we engaged Hein & Associates LLP as our independent registered public accounting firm.
From December 1, 2006 through the subsequent interim period ended August 1, 2007, there were no disagreements with Michael J. Larsen, PC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope procedure, which disagreements, if not resolved to the satisfaction of Michael J. Larsen, PC, would have caused Michael J. Larsen, PC to make reference to the subject matter of the disagreement in its reports on our consolidated financial statements for such periods.
The decision to change independent auditors was based on the determination by our board of directors to engage an auditor with an office closer to our business operations and the oil and gas industry in Denver, Colorado. We believe that Hein & Associates LLP's closer location to us and the regional oil and gas industry in Denver, Colorado will assist our future business operations.
We provided Michael J. Larsen, PC with a copy of this Current Report on Form 8-K prior to its filing with the SEC, and requested he furnish us with a letter addressed to the SEC stating whether he agrees with the statements made in this Current Report on Form 8-K, and if not, stating the aspects with which he does not agree. A copy of the letter provided from Michael J. Larsen, PC is filed as Exhibit 16.1 to this Form 8-K.
We have engaged the firm of Hein & Associates LLP as of August 1, 2007. Hein & Associates LLP was not consulted on any matter relating to accounting principles to a specific transaction, either completed or proposed, or the type of an audit opinion that might be rendered on our financial statements.
ITEM 9.01     FINANCIAL STATEMENTS AND EXHIBITS
(d)
Exhibits
Document Description
16.1
Letter from Michael J. Larsen, PC to the Securities and Exchange
Commission.
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.
Dated this 1
st
day of August, 2007.
BIG CAT ENERGY CORPORATION
BY:
TIMOTHY BARRITT
Timothy Barritt, President, Principal Executive
Officer and a Member of the Board of Directors.