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Prepared and filed by St Ives Financial
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 <p align="center"><font size="2" face="serif"><b>UNITED STATES</b></font><br>
<font size="2" face="serif"><b>SECURITIES AND EXCHANGE COMMISSION</b></font><br>
<font size="2" face="serif"><b>Washington, DC 20549</b></font></p>
 <p align="center"><b><font size="2" face="serif">_____________</font></b></p>
 <p align="center"><b><font face="serif" size="5">FORM 8-K</font></b></p>
<p align="center"><font size="2" face="serif"><b>CURRENT REPORT </b></font><br>
<font size="2" face="serif"><b>Pursuant to Section 13 or 15(d) of the</b></font><br>
<font size="2" face="serif"><b>Securities Exchange Act of 1934</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date of report (Date of earliest event reported) <u> <b>   October 31, 2006</b></u></font></p>
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    <td align="center"><font size="2" face="serif"><b>Neutron Enterprises, Inc.</b></font></td>
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    <td align="center"><font size="2" face="serif">(Exact Name of Registrant
    as Specified in its Charter)</font></td>
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<p align="left"><b><u><font size="2" face="serif"></font></u></b></p>
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    <td width="33%"><font size="2" face="serif"><b>Nevada</b>&nbsp;</font></td>
    <td width="33%"><font size="2" face="serif"><b>005-80243</b></font></td>
    <td><font size="2" face="serif"><b>98-0338100</b></font></td>
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    <td><font size="2" face="serif">&nbsp;(State or Other Jurisdiction<br>
    of Incorporation)    </font></td>
    <td><font size="2" face="serif">(Commission<br>
      File
Number)    </font></td>
    <td><font size="2" face="serif">&nbsp;(IRS Employer<br>
    &nbsp;Identification No.)    </font></td>
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<p>&nbsp;</p>
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    <td><font size="2" face="serif"><b>450 Matheson Blvd. East,
    Unit 67<br>
    Mississauga, Ontario, Canada </b></font></td>
    <td width="33%"><font size="2" face="serif"><b>L4Z 1R5 </b></font></td>
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    <td align="center"><font size="2" face="serif">&nbsp;(Address of Principal
    Executive Offices)</font></td>
    <td align="center"><font size="2" face="serif">&nbsp;(Zip Code)</font></td>
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<p align="center"><font size="2" face="serif">Registrant&#8217;s telephone number, including
area code <u> <b>(905) 238-1777</b></u></font></p>
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    <td align="center"><font size="2" face="serif">&nbsp;</font></td>
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    </td>
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    <td align="center"><font size="2" face="serif">(Former Name or Former Address,
    if Changed Since Last Report)</font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 (<i>see </i>General Instruction A.2. below):</font></p>
<p>
<font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
<p><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
<p><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>
<p><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>
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<p align="center"><font size="2" face="serif"><b>Section 4 &#150;&nbsp;Matters Related To Accountants and Financial Statements </b></font></p>
<p align="left"><font size="2" face="serif"><b>Item 4.01. Changes In The Registrant's Certifying Accountant.</b></font></p>
<p align="left"><font size="2" face="serif" align="left">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Resignation of Independent Accountant.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On October 31, 2006, Neutron Enterprises, Inc. (the &quot;Company&quot;) accepted the resignation of Staley, Okada &amp; Partners as the Company&#8217;s independent accountant.  Staley, Okada &amp; Partners recently entered into an agreement with PricewaterhouseCoopers, Certified Public Accountants, pursuant to which certain assets of Staley, Okada &amp; Partners were sold to PricewaterhouseCoopers and certain of the professional staff and partners joined PricewaterhouseCoopers either as employees or partners of PricewaterhouseCoopers and will continue to practice as members of PricewaterhouseCoopers.  </font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The report of Staley, Okada &amp; Partners regarding the Company's financial statements for the fiscal years ended December 31, 2005 and 2004 did not contain any adverse opinion or disclaimer of opinion and was not modified as to uncertainty, audit scope or accounting principles.   During the years ended December 31, 2005 and 2004 and during the period from the end of the most recently completed fiscal year through October 31, 2006, the date of resignation, there were no disagreements with Staley, Okada &amp; Partners on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Staley, Okada &amp;
Partners would have caused it to make reference to such disagreements in its reports.  The Board of Directors of the Company approved the resignation of Staley, Okada &amp; Partners.  </font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
    Company requested that Staley, Okada &amp; Partners
    furnish the Company with a letter addressed to the Securities and Exchange
    Commission stating whether it agrees with the above statements and, if it
    does not agree, the respects in which it does not agree. A copy of such letter,
    dated October 31, 2006, is filed as Exhibit 16.1 to this Current Report on
Form 8-K. </font></p>
<p align="left"><font size="2" face="serif" align="left">(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Engagement of Independent Accountant.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Concurrent with the resignation of Staley, Okada &amp; Partners, the Company engaged PricewaterhouseCoopers, Certified Public Accountants, as its independent accountant.    Prior to engaging PricewaterhouseCoopers, the Company did not  consult with PricewaterhouseCoopers regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinion that might be rendered by PricewaterhouseCoopers on the Company's financial statements, and PricewaterhouseCoopers did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.  The
engagement of PricewaterhouseCoopers was approved by the Board of Directors of the Company.</font></p>
<p align="center"><font face="serif" size="2">2</font></p>
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<p align="center"><font size="2" face="serif"><b>Section 9 &#150; Financial Statements and Exhibits</b></font></p>
<p align="left"><font size="2" face="serif"><b>Item 9.01.  Financial Statements And Exhibits</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits:  The following exhibit is filed with this report</font></p>
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    <td width="15%"><font size="2" face="serif"><u>Exhibit No.</u></font></td>
    <td><font size="2" face="serif">&nbsp;<u>Description of Exhibit</u></font></td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
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    <td><font size="2" face="serif">Exhibit 16.1 </font></td>
    <td><font size="2" face="serif">Letter from Staley, Okada &amp; Partners,
        Chartered Accountants confirming the information in Item 4.01 regarding
    change in independent accountant.</font></td>
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<p>&nbsp;</p>
<p align="center"><font size="2" face="serif">3</font></p>
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<p align="center"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2" face="serif"><b>SIGNATURES</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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">&nbsp;</p>
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    <td width="50%">&nbsp;</td>
    <td colspan="2"><font size="2" face="serif">&nbsp;Neutron Enterprises, Inc.</font></td>
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    <td>&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
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    <td><font size="2" face="serif">Date: November 3, 2006</font></td>
    <td><font size="2" face="serif">By: <u> </u></font></td>
    <td><font size="2" face="serif"><u>/s/ Ciaran Griffin </u></font></td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><font size="2" face="serif">Ciaran Griffin</font><br>
      <font size="2" face="serif"> Chief Financial
    Officer </font></td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
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<p align="left"><font size="2" face="serif">&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;</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;       </font></p>
<p align="center"><font size="2" face="serif">4</font></p>
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Prepared and filed by St Ives Financial
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 31, 2006
Neutron Enterprises, Inc.
(Exact Name of Registrant
    as Specified in its Charter)
Nevada
005-80243
98-0338100
(State or Other Jurisdiction
of Incorporation)
(Commission
File
Number)
(IRS Employer
Identification No.)
450 Matheson Blvd. East,
    Unit 67
Mississauga, Ontario, Canada
L4Z 1R5
(Address of Principal
    Executive Offices)
(Zip Code)
Registrant's telephone number, including
area code
(905) 238-1777
(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 (
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))
Section 4 – Matters Related To Accountants and Financial Statements
Item 4.01. Changes In The Registrant's Certifying Accountant.
(a)      Resignation of Independent Accountant.
On October 31, 2006, Neutron Enterprises, Inc. (the "Company") accepted the resignation of Staley, Okada & Partners as the Company's independent accountant.  Staley, Okada & Partners recently entered into an agreement with PricewaterhouseCoopers, Certified Public Accountants, pursuant to which certain assets of Staley, Okada & Partners were sold to PricewaterhouseCoopers and certain of the professional staff and partners joined PricewaterhouseCoopers either as employees or partners of PricewaterhouseCoopers and will continue to practice as members of PricewaterhouseCoopers.
The report of Staley, Okada & Partners regarding the Company's financial statements for the fiscal years ended December 31, 2005 and 2004 did not contain any adverse opinion or disclaimer of opinion and was not modified as to uncertainty, audit scope or accounting principles.   During the years ended December 31, 2005 and 2004 and during the period from the end of the most recently completed fiscal year through October 31, 2006, the date of resignation, there were no disagreements with Staley, Okada & Partners on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Staley, Okada &
Partners would have caused it to make reference to such disagreements in its reports.  The Board of Directors of the Company approved the resignation of Staley, Okada & Partners.
The
    Company requested that Staley, Okada & Partners
    furnish the Company with a letter addressed to the Securities and Exchange
    Commission stating whether it agrees with the above statements and, if it
    does not agree, the respects in which it does not agree. A copy of such letter,
    dated October 31, 2006, is filed as Exhibit 16.1 to this Current Report on
Form 8-K.
(b)       Engagement of Independent Accountant.
Concurrent with the resignation of Staley, Okada & Partners, the Company engaged PricewaterhouseCoopers, Certified Public Accountants, as its independent accountant.    Prior to engaging PricewaterhouseCoopers, the Company did not  consult with PricewaterhouseCoopers regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinion that might be rendered by PricewaterhouseCoopers on the Company's financial statements, and PricewaterhouseCoopers did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.  The
engagement of PricewaterhouseCoopers was approved by the Board of Directors of the Company.
2
Section 9 – Financial Statements and Exhibits
Item 9.01.  Financial Statements And Exhibits
(d)      Exhibits:  The following exhibit is filed with this report
Exhibit No.
Description of Exhibit
Exhibit 16.1
Letter from Staley, Okada & Partners,
        Chartered Accountants confirming the information in Item 4.01 regarding
    change in independent accountant.
3
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.
Neutron Enterprises, Inc.
Date: November 3, 2006
By:
/s/ Ciaran Griffin
Ciaran Griffin
Chief Financial
    Officer
4