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<P style="margin:0pt; line-height:18pt; font-family:Times New Roman; font-size:16pt" align=center><B>UNITED STATES</B></P>
<P style="margin:0pt; line-height:18pt; font-family:Times New Roman; font-size:16pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0pt; font-family:Times New Roman" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman"><BR></P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; line-height:18pt; font-family:Times New Roman; font-size:16pt" align=center><B>FORM 8-K</B></P>
<P style="margin:0pt; font-family:Times New Roman" align=center>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><B>CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE</B></P>
<P style="margin:0pt; font-family:Times New Roman" align=center>&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><B>SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><B>May 10, 2010</B></P>
<P style="margin:0pt; font-family:Times New Roman" align=center>&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><B>Date of Report (Date of earliest event reported)</B></P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; line-height:18pt; font-family:Times New Roman; font-size:16pt" align=center><B><U>NATURAL BLUE RESOURCES, INC.</U></B></P>
<P style="margin:0pt; font-family:Times New Roman" align=center>(Exact name of registrant as specified in its charter) </P>
<P style="margin:0pt; font-family:Times New Roman" align=center>&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0><TR><TD valign=top width=205.933><P style="margin:0pt; font-family:Times New Roman" align=center><B><U>Delaware</U></B></P>
</TD><TD valign=top width=212.133><P style="margin:0pt; font-family:Times New Roman" align=center><B><U>333-128060</U></B></P>
</TD><TD valign=top width=205.933><P style="margin:0pt; font-family:Times New Roman" align=center><B><U>13-3134389</U></B></P>
</TD></TR>
<TR><TD valign=top width=205.933><P style="margin:0pt; font-family:Times New Roman" align=center>(State or other jurisdiction of incorporation or organization)</P>
</TD><TD valign=top width=212.133><P style="margin:0pt; font-family:Times New Roman" align=center>(Commission File Number)</P>
</TD><TD valign=top width=205.933><P style="margin:0pt; font-family:Times New Roman" align=center>(I.R.S. Employer Identification Number)</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><B><U>146 West Plant Street, Suite 300, Winter Garden, Florida 34787</U></B></P>
<P style="margin:0pt; font-family:Times New Roman" align=center>(Address of principal executive office, including zip code)</P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><B><U>(321) 293-7420</U></B></P>
<P style="margin:0pt; font-family:Times New Roman" align=center>(Registrant&#146;s telephone number, including area code)</P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman">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">&nbsp;</P>
<P style="margin:0pt; font-family:Wingdings">r<FONT FACE="Times New Roman">&nbsp;&nbsp; Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
<P style="margin:0pt; font-family:Times New Roman"><BR></P>
<P style="margin:0pt; font-family:Wingdings">r<FONT FACE="Times New Roman">&nbsp;&nbsp; Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>
<P style="margin:0pt; font-family:Times New Roman"><BR></P>
<P style="margin:0pt; font-family:Wingdings">r<FONT FACE="Times New Roman">&nbsp; Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>
<P style="margin:0pt; font-family:Times New Roman"><BR></P>
<P style="margin:0pt; font-family:Wingdings">r<FONT FACE="Times New Roman">&nbsp; Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; line-height:10pt; font-family:Times New Roman; font-size:8pt">&nbsp;&nbsp;</P>
<P style="margin:0pt; line-height:10pt; font-family:Times New Roman; font-size:8pt" align=center>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:4.15pt; margin-bottom:0pt; font-family:Times New Roman" align=center><BR>
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<P style="page-break-before:always; margin-top:4.15pt; margin-bottom:0pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin:0pt; line-height:10pt; font-family:Times New Roman; font-size:8pt" align=right>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center>Natural Blue Resources, Inc.</P>
<P style="margin:0pt; font-family:Times New Roman" align=center>Form 8-K</P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman"><B>Item 4.01 &#8211; Changes in Registrant&#8217;s Certifying Accountant</B></P>
<P style="margin-top:4.15pt; margin-bottom:0pt; font-family:Times New Roman"><B>(b) Engagement of Principal Accountants</B></P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman">On May 10, 2010, Natural Blue Resources, Inc. (the &#147;Company&#148;) engaged Silberstein Ungar, PLLC (the &#147;New Auditor&#148;) as its independent accountants. &nbsp;The New Auditor will review the Company&#146;s consolidated financial statements beginning with the fiscal quarter ended March 31, 2010, and will audit the Company&#146;s consolidated financial statements for the fiscal year ending December 31, 2010.</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman">During the Company&#146;s two most recent fiscal years and during any subsequent interim period prior to the appointment of the New Auditor, the Company has not consulted with the New Auditor 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&#146;s consolidated financial statements, and no written report or oral advice was provided to the Company that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, 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 thereto) or a reportable event (as described in Item 304(a)(10(v) of Regulation S-K).</P>
<P style="margin:0pt; line-height:10pt; font-family:Times New Roman; font-size:8pt">&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin:0pt; line-height:10pt; font-family:Times New Roman; font-size:8pt" align=right>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center>&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center>SIGNATURES</P>
<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this Report to be signed in its behalf by the undersigned, thereunto duly authorized.</P>
<P style="margin:0pt; font-family:Times New Roman"><BR></P>
<P style="margin:0pt; padding-left:216pt; font-family:Times New Roman">NATURAL BLUE RESOURCES, INC.</P>
<P style="margin:0pt; padding-left:216pt; font-family:Times New Roman"><BR></P>
<P style="margin:0pt; padding-left:216pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-bottom:-12pt; font-family:Times New Roman">Dated: May 13, 2010</P>
<P style="margin:0pt; text-indent:216pt; font-family:Times New Roman">By: &nbsp;<U>/s/ Toney Anaya&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:216pt; font-family:Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Toney Anaya, Chief Executive Officer</P>
<P style="margin:0pt; line-height:10pt; font-family:Times New Roman; font-size:8pt">&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin:0pt; line-height:10pt; font-family:Times New Roman; font-size:8pt" align=right>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:5pt; margin-bottom:0pt; font-family:Times New Roman" align=center><BR>
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<P style="margin-top:5pt; margin-bottom:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR>
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Converted by EDGARwiz
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
May 10, 2010
Date of Report (Date of earliest event reported)
NATURAL BLUE RESOURCES, INC.
(Exact name of registrant as specified in its charter)
Delaware
333-128060
13-3134389
(State or other jurisdiction of incorporation or organization)
(Commission File Number)
(I.R.S. Employer Identification Number)
146 West Plant Street, Suite 300, Winter Garden, Florida 34787
(Address of principal executive office, including zip code)
(321) 293-7420
(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:
r
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
r
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
r
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
r
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Natural Blue Resources, Inc.
Form 8-K
Item 4.01 – Changes in Registrant's Certifying Accountant
(b) Engagement of Principal Accountants
On May 10, 2010, Natural Blue Resources, Inc. (the "Company") engaged Silberstein Ungar, PLLC (the "New Auditor") as its independent accountants.  The New Auditor will review the Company's consolidated financial statements beginning with the fiscal quarter ended March 31, 2010, and will audit the Company's consolidated financial statements for the fiscal year ending December 31, 2010.
During the Company's two most recent fiscal years and during any subsequent interim period prior to the appointment of the New Auditor, the Company has not consulted with the New Auditor 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 consolidated financial statements, and no written report or oral advice was provided to the Company that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, 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 thereto) or a reportable event (as described in Item 304(a)(10(v) of Regulation S-K).
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this Report to be signed in its behalf by the undersigned, thereunto duly authorized.
NATURAL BLUE RESOURCES, INC.
Dated: May 13, 2010
By:
/s/ Toney Anaya
Toney Anaya, Chief Executive Officer