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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>UNITED STATES</B></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>WASHINGTON, D.C. &nbsp;20549</B></P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>FORM 8-K</B></P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>CURRENT REPORT</B></P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B></P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>Date of Report (Date of earliest event reported) <U>&nbsp;&nbsp;November 1, 2005</U></P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B><U>Moving Bytes, Inc.</U></B></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(Exact name of Registrant as specified in charter)</P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0pt; text-indent:252pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
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<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=top width=212.8><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B><U>Canada</U></B></P>
</TD><TD valign=top width=212.8><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B><U>000-30058</U></B></P>
</TD><TD valign=top width=212.8><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B><U>52-2267986</U></B></P>
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<TR><TD valign=top width=212.8><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(State or other jurisdic-</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>tion of incorporation)</P>
</TD><TD valign=top width=212.8><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(Commission</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>File Number)</P>
</TD><TD valign=top width=212.8><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(IRS Employer</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>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>100 Wall Street, 15<SUP>th</SUP> Floor, New York, NY 10005</U></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(Address of principal executive offices) (Zip Code) </P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>Registrant's telephone number, including area code: <U>212-232-0120</U></P>
<P style="margin:0pt; text-indent:58.5pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0pt; text-indent:252pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:90.5pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>(Former name, address and fiscal year, if changed since last report)</P>
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<P style="margin:0pt; padding-left:360pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; 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>
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<P style="margin:0pt; line-height:26pt; font-family:Times New Roman; font-size:12pt" align=justify>[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P style="margin:0pt; line-height:26pt; font-family:Times New Roman; font-size:12pt" align=justify>[ ] Soliciting &nbsp;material &nbsp;pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR240.14d-2(b))</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>ITEM 4. &nbsp;CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT</P>
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<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>On November 1, 2005, Moving Bytes, Inc. (the &#147;Company&#148;) dismissed its independent accountants, Bagell, Josephs, Levine &amp; Company, LLC (&#147;Bagell&#148;), as the Company&#146;s independent auditors. &nbsp;The decision to change accountants was approved by the Company&#146;s Board of Directors.</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>For the fiscal years ended December 31, 2004 and December 31, 2003, the Company&#146;s principal independent accountants&#146; opinions on the Company&#146;s financial statements did not contain an adverse opinion or a disclaimer of opinion, and was not qualified as to uncertainty, audit scope, or accounting principles. &nbsp;It was modified as to a going concern.</P>
<P style="margin:0pt; text-indent:36pt; 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 Company's most recent full fiscal years ended December 31, 2004 and 2003, there were no disagreements with Bagell on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Bagell, would have caused them to make reference to the subject matter of such disagreements in connection with their reports; and there were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.</P>
<P style="margin:0pt; padding-left:36pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Courier; font-size:12pt" align=justify>&nbsp;<FONT FACE="Times New Roman">On November 1, 2005, the Company retained Kabani &amp; Company, Inc. (&#147;Kabani&#148;) as its new independent accountants. &nbsp;Kabani is located at 6033 West Century West, Los Angeles, CA &nbsp;90045.</FONT></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 Company's two most recent fiscal years and any subsequent interim period prior to engaging Kabani, the Company has not consulted Kabani regarding either: (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 financial statements, and Kabani did not provide either a written report or oral advice to the Company that Kabani concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement or a reportable event, each as defined in Item 304 of Regulation S-K.</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><B><U>Item 9.01</U> </B></P>
<P style="margin:0pt; text-indent:72pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify><B><U>Exhibits</U>.</B></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>(c) </P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>The following exhibits are filed herewith:</P>
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<P style="margin:0pt; padding-left:36pt; text-indent:-36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">16.1 &nbsp;&nbsp;&nbsp;&nbsp;Letter dated November 14, 2005 of Bagell, Josephs, Levine &amp; Company, LLC to the Company approving of the disclosure contained in the Company&#146;s Report on Form 8-K.</P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
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<P style="margin:0pt; padding-left:72pt; text-indent:-72pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>SIGNATURES</P>
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<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>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. </P>
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<P style="margin:0pt; text-indent:180pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>MOVING BYTES, INC. </P>
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<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:180pt; text-indent:-180pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>DATED: November 14, 2005</P>
<P style="margin:0pt; padding-left:180pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>By: <U>/s/ John Leo</U>______________________</P>
<P style="margin:0pt; padding-left:198pt; text-indent:18pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>John Leo, Secretary</P>
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<P style="page-break-before:always; margin:0pt; line-height:14pt; font-family:Times New Roman Bold; font-size:12pt"><B><U>BAGELL, JOSEPHS, LEVINE &amp; COMPANY, L.L.C.</U></B></P>
<P style="margin-top:16pt; margin-bottom:4pt; line-height:18pt; font-family:Arial; font-size:16pt"><B>Certified Public Accountants</B></P>
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<P style="margin:0pt; text-indent:288pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">High Ridge Commons</P>
<P style="margin:0pt; text-indent:288pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Suites 400-403</P>
<P style="margin:0pt; text-indent:288pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">200 Haddonfield Berlin Road</P>
<P style="margin:0pt; text-indent:288pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Gibbsboro, NJ 08026</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Securities and Exchange Commission</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Washington, D.C. 20549</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Commissioners:</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">We have read Moving Bytes, Inc.&#146;s statements included under Item 4 of its Form 8-K for November 14, 2005, and we agree with such statements concerning our Firm.</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Very truly yours,</P>
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<P style="margin:0pt; padding-left:108pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>/s/ <I>Bagell, Josephs, Levine and Company, L.LC.</I></B></P>
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<P style="margin:0pt; padding-left:108pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Bagell, Josephs, Levine and Company, L.LC.</P>
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<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Gibbsboro, New Jersey</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">November 14, 2005</P>
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{"company-data": {"conformed-name": "MOVING BYTES INC", "cik": "0001085104", "assigned-sic": "4813", "irs-number": "522267986", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-30058", "film-number": "051202215"}, "business-address": {"street1": "180 GRAND AVE", "street2": "STE 450", "city": "OAKLAND", "state": "CA", "zip": "94612", "phone": "5102729407"}, "mail-address": {"street1": "180 GRAND AVENUE", "street2": "SUITE 450", "city": "OAKLAND", "state": "CA", "zip": "94612"}, "former-company": [{"former-conformed-name": "E COMNETRIX INC", "date-changed": "20001205"}, {"former-conformed-name": "USV TELEMANAGEMENT INC", "date-changed": "19990426"}]}
UNITED STATES
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)
November 1, 2005
Moving Bytes, Inc.
(Exact name of Registrant as specified in charter)
Canada
000-30058
52-2267986
(State or other jurisdic-
tion of incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
100 Wall Street, 15
th
Floor, New York, NY 10005
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:
212-232-0120
(Former name, address and fiscal year, 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:
[ ] 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 CFR240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On November 1, 2005, Moving Bytes, Inc. (the "Company") dismissed its independent accountants, Bagell, Josephs, Levine & Company, LLC ("Bagell"), as the Company's independent auditors.  The decision to change accountants was approved by the Company's Board of Directors.
For the fiscal years ended December 31, 2004 and December 31, 2003, the Company's principal independent accountants' opinions on the Company's financial statements did not contain an adverse opinion or a disclaimer of opinion, and was not qualified as to uncertainty, audit scope, or accounting principles.  It was modified as to a going concern.
During the Company's most recent full fiscal years ended December 31, 2004 and 2003, there were no disagreements with Bagell on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Bagell, would have caused them to make reference to the subject matter of such disagreements in connection with their reports; and there were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.
On November 1, 2005, the Company retained Kabani & Company, Inc. ("Kabani") as its new independent accountants.  Kabani is located at 6033 West Century West, Los Angeles, CA  90045.
During the Company's two most recent fiscal years and any subsequent interim period prior to engaging Kabani, the Company has not consulted Kabani regarding either: (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 financial statements, and Kabani did not provide either a written report or oral advice to the Company that Kabani concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement or a reportable event, each as defined in Item 304 of Regulation S-K.
Item 9.01
Exhibits
.
(c)
The following exhibits are filed herewith:
16.1     Letter dated November 14, 2005 of Bagell, Josephs, Levine & Company, LLC to the Company approving of the disclosure contained in the Company's Report on Form 8-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 on its behalf by the undersigned hereunto duly authorized.
MOVING BYTES, INC.
DATED: November 14, 2005
By:
/s/ John Leo
______________________
John Leo, Secretary
BAGELL, JOSEPHS, LEVINE & COMPANY, L.L.C.
Certified Public Accountants
High Ridge Commons
Suites 400-403
200 Haddonfield Berlin Road
Gibbsboro, NJ 08026
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Moving Bytes, Inc.'s statements included under Item 4 of its Form 8-K for November 14, 2005, and we agree with such statements concerning our Firm.
Very truly yours,
/s/
Bagell, Josephs, Levine and Company, L.LC.
Bagell, Josephs, Levine and Company, L.LC.
Gibbsboro, New Jersey
November 14, 2005