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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>
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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>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<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; font-family:Times New Roman; font-size:12pt" align=center>the Securities Exchange Act of 1934</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center>Date of Report (Date of earliest event reported) October 5, 2010</P>
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<P style="margin:0pt; text-indent:106.85pt; font-family:Times New Roman; font-size:12pt" align=justify>PACIFIC LAND AND COFFEE CORPORATION</P>
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<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><U>Delaware</U></P>
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<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><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0-30595 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0pt; text-indent:369.8pt; font-family:Times New Roman; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33-0619256</U></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)</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:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><U>201 St. Charles Ave., Ste. 2557-A, &nbsp;New Orleans, LA &nbsp;70170-1000</U></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(Address of Principal Executive Offices)</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><U>(504) 599-5684</U></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(Issuer&#146;s Telephone Number, including Area Code)</P>
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<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>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:</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>[] Written communications pursuant to Rule 425 under the Securities Act</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>[] Soliciting material pursuant to Rule 14a-12 under the Exchange Act</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>[] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Item 4.01</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Changes in Registrant&#146;s Certifying Accountant</B></P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">On October 5, 2010 our current independent registered public accounting firm, Mantyla McReynolds, LLC (&#147;MMR&#148;), informed us that they had resigned as our independent registered public accounting firm. As of October 5, 2010, the Company's Board of Directors had not taken action to replace MMR. </P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>The report of MMR dated July 22, 2010 on the Company's financial statements for the fiscal years ending March 31, 2010 and 2009 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle, except that such report did contain an explanatory paragraph which noted that there was substantial doubt as to the Company's ability to continue as a going concern.</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>During the fiscal years ending March 31, 2010 and &nbsp;2009, and through the interim period from April 1, 2010 to October 5, 2010, the date of MMR's resignation, the Company did not have any disagreements with MMR on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to MMR's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such years. </P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>During our two most recent fiscal years and the subsequent interim period through October 5, 2010, the date of MMR's resignation, the Company has not consulted with MMR regarding either (i) the application of the accounting principles to a specified transaction, either complete or proposed; or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to that item) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). </P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>We provided MMR with a copy of this Current Report on Form 8-K prior to filing such report with the Securities and Exchange Commission. We requested that MMR provide us with a letter stating whether or not it agrees with the above statements. A copy of the letter provided by MMR is filed as Exhibit 16.1 to this Form 8-K. </P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify><B>Item 9.01. &nbsp;Financial Statements and Exhibits</B></P>
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<P style="page-break-before:always; margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify><U>(b) Exhibits</U></P>
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<P style="margin-top:0pt; margin-bottom:-14pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">16.1 </P>
<P style="margin:0pt; text-indent:72pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Letter from Mantyla McReynolds, LLC.</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><B><BR></B></P>
<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:54.2pt; 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-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>Dated: &nbsp;October 7, 2010</P>
<B><P style="margin:0pt; text-indent:189pt; font-family:Times New Roman; font-size:12pt" align=justify>PACIFIC LAND AND COFFEE CORPORATION</B></P>
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<P style="margin-top:0pt; margin-bottom:-14pt; text-indent:189pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>By: </P>
<P style="margin-top:0pt; margin-bottom:-14pt; text-indent:216pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify><U>/s/ Andrew V. Reid</U></P>
<P style="margin:0pt; text-indent:459.2pt; font-family:Times New Roman; font-size:12pt" align=justify><U><BR></U></P>
<P style="margin:0pt; text-indent:216pt; font-family:Times New Roman; font-size:12pt" align=justify>Andrew V. Reid</P>
<P style="margin:0pt; text-indent:216pt; font-family:Times New Roman; font-size:12pt" align=justify>Chief Executive Officer</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) October 5, 2010
PACIFIC LAND AND COFFEE CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
0-30595
33-0619256
(Commission File Number)
(IRS Employer Identification No.)
201 St. Charles Ave., Ste. 2557-A,  New Orleans, LA  70170-1000
(Address of Principal Executive Offices)
(504) 599-5684
(Issuer'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:
[] Written communications pursuant to Rule 425 under the Securities Act
[] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
[] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.
Item 4.01
Changes in Registrant's Certifying Accountant
On October 5, 2010 our current independent registered public accounting firm, Mantyla McReynolds, LLC ("MMR"), informed us that they had resigned as our independent registered public accounting firm. As of October 5, 2010, the Company's Board of Directors had not taken action to replace MMR.
The report of MMR dated July 22, 2010 on the Company's financial statements for the fiscal years ending March 31, 2010 and 2009 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle, except that such report did contain an explanatory paragraph which noted that there was substantial doubt as to the Company's ability to continue as a going concern.
During the fiscal years ending March 31, 2010 and  2009, and through the interim period from April 1, 2010 to October 5, 2010, the date of MMR's resignation, the Company did not have any disagreements with MMR on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to MMR's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such years.
During our two most recent fiscal years and the subsequent interim period through October 5, 2010, the date of MMR's resignation, the Company has not consulted with MMR regarding either (i) the application of the accounting principles to a specified transaction, either complete or proposed; or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to that item) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
We provided MMR with a copy of this Current Report on Form 8-K prior to filing such report with the Securities and Exchange Commission. We requested that MMR provide us with a letter stating whether or not it agrees with the above statements. A copy of the letter provided by MMR is filed as Exhibit 16.1 to this Form 8-K.
Item 9.01.  Financial Statements and Exhibits
(b) Exhibits
16.1
Letter from Mantyla McReynolds, LLC.
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:  October 7, 2010
PACIFIC LAND AND COFFEE CORPORATION
By:
/s/ Andrew V. Reid
Andrew V. Reid
Chief Executive Officer