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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>

<P align="center" style="font-size: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of earliest event reported): May 5, 2009</B>

<P align="center">

<P align="center" style="font-size: 24pt"><B>GLOBAL EMPLOYMENT HOLDINGS, INC.<BR></B>
<FONT style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</FONT>

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    <TD width="32%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>Delaware</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>000-51737</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>43-2069359</B></TD>
</TR>
<TR valign="top">
    <TD>(State or other Jurisdiction of Incorporation)</TD>
    <TD>&nbsp;</TD>
    <TD>(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD>(IRS Employer Identification No.)</TD>
</TR>
</TABLE>

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    <TD width="49%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="49%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD style="border-bottom: 1px solid #000000"><B>10375 Park Meadows Dr., Suite 375<BR>Lone Tree, Colorado<BR></B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>80124</B></TD>
</TR>
<TR valign="top">
    <TD>(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD>(Zip Code)</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(303) 216-9500</B>


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</TR>
<TR>
    <TD nowrap>(Former name or former address if changed since last report.)</TD>
</TR>
</TABLE>

<P align="left" style="font-size: 10pt">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 align="left" style="font-size: 10pt">
<FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P align="justify" style="font-size: 10pt"><U>Item&nbsp;4.01</U> <U>Changes in Registrant&#146;s Certifying Accountant</U>.


<P align="justify" style="font-size: 10pt; text-indent: 4%">Effective May&nbsp;5, 2009, the Audit Committee of the Board of Directors of Global Employment Holdings, Inc. (the
&#147;Company&#148;) approved a resolution to end the engagement of its independent accountants engaged as the principal
accountant to audit the Company&#146;s consolidated financial statements, Mayer Hoffman McCann P.C. The Company&#146;s
relationship with Mayer Hoffman McCann P.C. ended on May&nbsp;5, 2009.


<P align="justify" style="font-size: 10pt; text-indent: 4%">The Company retained Mayer Hoffman McCann P.C. as its independent accountants engaged as the principal accountant
to audit the Company&#146;s consolidated financial statements on March&nbsp;31, 2006. Mayer Hoffman McCann P.C.&#146;s report on the
Company&#146;s consolidated financial statements for the past two years did not contain an adverse opinion nor a disclaimer
of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles.


<P align="justify" style="font-size: 10pt; text-indent: 4%">During the two most recent fiscal years and the interim period through May&nbsp;5, 2009, the date of dismissal, the
Company did not have any disagreements with Mayer Hoffman McCann P.C. on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure and there were no reportable events, as
described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.


<P align="justify" style="font-size: 10pt; text-indent: 4%">Also effective May&nbsp;5, 2009, the Audit Committee of the Company&#146;s Board of Directors approved a resolution to
retain Ehrhardt Keefe Steiner &#038; Hottman PC as the Company&#146;s new independent accountant engaged as the principal
accountant to audit the Company&#146;s consolidated financial statements. During the Company&#146;s two most recent fiscal years
and through May&nbsp;5, 2009, the Company did not consult with Ehrhardt Keefe Steiner &#038; Hottman PC regarding either the
application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion
that might be rendered on the Company&#146;s financial statements, and neither a written report nor oral advice was provided
to the Company that was an important factor considered by the Company in reaching a decision as to an accounting,
auditing or financial reporting issue. During the past two fiscal years, Ehrhardt Keefe Steiner &#038; Hottman PC consulted
with the Company&#146;s management related to certain calculations and&nbsp;research and disclosures regarding: i)&nbsp;the Company&#146;s
quarterly and annual&nbsp; income tax calculations and disclosures for external financial reporting purposes, ii) assistance
in identifying the appropriate sources of technical accounting literature applicable to the Company&#146;s specific
transactions or circumstances, iii)&nbsp;certain assumptions and supporting calculations related to the Company&#146;s employee
stock options, non-employee warrant derivative liability, and earnings per share , and iv)&nbsp;the Company&#146;s Forms 10-Q
and Forms 10-K. During the two most recent fiscal years and through May&nbsp;5, 2009, the Company has not consulted with
Ehrhardt Keefe Steiner &#038; Hottman PC regarding any matter that was either subject to a disagreement as described in Item
304(a)(1)(iv) of Regulation&nbsp;S-K or a reportable event as described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.


<P align="justify" style="font-size: 10pt; text-indent: 4%">The Company provided Mayer Hoffman McCann P.C. with a copy of the foregoing disclosure and requested that Mayer
Hoffman McCann P.C. furnish the Company with a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. A copy of the letter from Mayer Hoffman McCann P.C., dated May&nbsp;11,
2009, is attached as Exhibit&nbsp;16.1 to this Current Report on Form 8-K.


<P align="justify" style="font-size: 10pt">Item&nbsp;9.01 <U>Financial Statements and Exhibits</U>.


<P align="justify" style="font-size: 10pt">(d)&nbsp;<I>Exhibits</I>

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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Identification of Exhibit</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">16.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter from Mayer Hoffman McCann P.C., dated May&nbsp;11, 2009</TD>
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<P align="center" style="font-size: 10pt"><B>SIGNATURE</B>



<P align="justify" style="font-size: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused
this report to be signed on its behalf by the undersigned hereunto duly authorized.

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    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Global Employment Holdings, Inc.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date: May&nbsp;11, 2009
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:&nbsp;&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Dan Hollenbach</TD>
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<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD nowrap colspan="2" align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Dan Hollenbach</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Financial Officer</TD>
</TR>
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<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>


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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Identification of Exhibit</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">16.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter from Mayer Hoffman McCann P.C., dated May&nbsp;11, 2009</TD>
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8-K
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): May 5, 2009
GLOBAL EMPLOYMENT HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Delaware
000-51737
43-2069359
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
10375 Park Meadows Dr., Suite 375
Lone Tree, Colorado
80124
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(303) 216-9500
(Former name or former address if changed since last report.)
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:
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
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
.
Effective May 5, 2009, the Audit Committee of the Board of Directors of Global Employment Holdings, Inc. (the
"Company") approved a resolution to end the engagement of its independent accountants engaged as the principal
accountant to audit the Company's consolidated financial statements, Mayer Hoffman McCann P.C. The Company's
relationship with Mayer Hoffman McCann P.C. ended on May 5, 2009.
The Company retained Mayer Hoffman McCann P.C. as its independent accountants engaged as the principal accountant
to audit the Company's consolidated financial statements on March 31, 2006. Mayer Hoffman McCann P.C.'s report on the
Company's consolidated financial statements for the past two years did not contain an adverse opinion nor a disclaimer
of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles.
During the two most recent fiscal years and the interim period through May 5, 2009, the date of dismissal, the
Company did not have any disagreements with Mayer Hoffman McCann P.C. on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure and there were no reportable events, as
described in Item 304(a)(1)(v) of Regulation S-K.
Also effective May 5, 2009, the Audit Committee of the Company's Board of Directors approved a resolution to
retain Ehrhardt Keefe Steiner & Hottman PC as the Company's new independent accountant engaged as the principal
accountant to audit the Company's consolidated financial statements. During the Company's two most recent fiscal years
and through May 5, 2009, the Company did not consult with Ehrhardt Keefe Steiner & Hottman PC regarding either the
application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion
that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided
to the Company that was an important factor considered by the Company in reaching a decision as to an accounting,
auditing or financial reporting issue. During the past two fiscal years, Ehrhardt Keefe Steiner & Hottman PC consulted
with the Company's management related to certain calculations and research and disclosures regarding: i) the Company's
quarterly and annual  income tax calculations and disclosures for external financial reporting purposes, ii) assistance
in identifying the appropriate sources of technical accounting literature applicable to the Company's specific
transactions or circumstances, iii) certain assumptions and supporting calculations related to the Company's employee
stock options, non-employee warrant derivative liability, and earnings per share , and iv) the Company's Forms 10-Q
and Forms 10-K. During the two most recent fiscal years and through May 5, 2009, the Company has not consulted with
Ehrhardt Keefe Steiner & Hottman PC regarding any matter that was either subject to a disagreement as described in Item
304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Mayer Hoffman McCann P.C. with a copy of the foregoing disclosure and requested that Mayer
Hoffman McCann P.C. furnish the Company with a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. A copy of the letter from Mayer Hoffman McCann P.C., dated May 11,
2009, is attached as Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01
Financial Statements and Exhibits
.
(d)
Exhibits
Exhibit No.
Identification of Exhibit
16.1
Letter from Mayer Hoffman McCann P.C., dated May 11, 2009
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused
this report to be signed on its behalf by the undersigned hereunto duly authorized.
Global Employment Holdings, Inc.
Date: May 11, 2009
By:
/s/ Dan Hollenbach
Dan Hollenbach
Chief Financial Officer
EXHIBIT INDEX
Exhibit No.
Identification of Exhibit
16.1
Letter from Mayer Hoffman McCann P.C., dated May 11, 2009