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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 face="serif" size="4">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="center"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date of report (Date of earliest event reported) <u> <b>August 22, 2006</b></u></font></p>
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    <td align="center" valign="middle"><font size="2" face="serif"><b>Neutron Enterprises, Inc.</b></font></td>
  </tr>
  <tr>
    <td align="center" valign="middle"><hr size="1" noshade></td>
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  <tr>
    <td align="center" valign="middle"><font size="2" face="serif">(Exact Name
    of Registrant as Specified in Its Charter)</font></td>
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    <td align="center" valign="middle">&nbsp;</td>
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    <td align="center" valign="middle"><font size="2" face="serif"><b>Nevada</b></font></td>
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    <td align="center" valign="middle"><hr size="1" noshade></td>
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    <td align="center" valign="middle"><font size="2" face="serif">(State or
    Other Jurisdiction of Incorporation)</font></td>
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    <td width="50%">&nbsp;</td>
    <td>&nbsp;</td>
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    <td><font size="2" face="serif">&nbsp;<b>005-80243</b></font></td>
    <td><font size="2" face="serif"><b>98-0338100</b></font></td>
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    <td><hr size="1" noshade></td>
    <td><hr size="1" noshade></td>
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    <td><font size="2" face="serif">(Commission File Number)</font></td>
    <td><font size="2" face="serif">(IRS
Employer Identification No.)</font></td>
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  <tr align="center" valign="bottom">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
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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><font size="2" face="serif"><b>L4Z 1R5</b></font></td>
  </tr>
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    <td><hr size="1" noshade></td>
    <td><hr size="1" noshade></td>
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    <td><font size="2" face="serif">&nbsp;(Address of Principal Executive Offices)</font></td>
    <td><font size="2" face="serif">&nbsp;(Zip Code)</font></td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
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    <td colspan="2"><font size="2" face="serif"><b>(905) 238-1777</b></font></td>
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    <td><hr size="1" noshade></td>
    <td><hr size="1" noshade></td>
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  <tr align="center" valign="bottom">
    <td colspan="2"><font size="2" face="serif">(Registrant&#8217;s Telephone Number, Including
    Area Code)</font></td>
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  <tr align="center" valign="bottom">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
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    <td><hr size="1" noshade></td>
    <td><hr size="1" noshade></td>
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    <td colspan="2"><font size="2" face="serif">(Former Name or Former Address, if Changed
    Since Last Report)</font></td>
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</table>
<p align="left"><font size="2" face="serif">&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 align="left"><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 align="left"><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 align="left"><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 align="left"><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 5 &#150; Corporate Governance and Management</b></font></p>
<p align="left"><font size="2" face="serif"><b>Item 5.02 Departure of Directors
      or Principal Officers; Election of Directors; Appointment of Principal
      Officers.</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August 22, 2006, Neutron Enterprises, Inc. (the &#8220;Company&#8221;, &#8220;we&#8221;, or &#8220;us&#8221;) appointed Harry Hopmeyer and Steve Shaper to its Board of Directors. We expect that each will be appointed to serve on our audit and compensation committees.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The full text of the press release issued in connection with the appointment of Mr. Hopmeyer and Mr. Shaper to our Board of Directors is attached as Exhibit 99.1 to this Current Report on Form 8-K.</font></p>
<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>
<table width="100%" border="0" cellspacing="0" cellpadding="0">
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    <td colspan="2"><font size="2" face="serif">(d) Exhibits. </font></td>
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    <td width="14%">&nbsp;</td>
    <td>&nbsp;</td>
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    <td><font size="2" face="serif"><u>Exhibit No.</u></font></td>
    <td><font size="2" face="serif"><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" align="left">99.1</font></td>
    <td><font size="2" face="serif" align="left">Press Release dated August 24,
    2006</font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
<p align="left"><font size="2" face="serif" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
<p align="left">&nbsp;</p>
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<p align="center"><font face="serif" size="2">2</font></p>
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<p align="center"><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>
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    <td width="50%">&nbsp;</td>
    <td colspan="2"><font size="2" face="serif">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: August 28, 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>
  </tr>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><font size="2" face="serif">Ciaran Griffin<br>
Chief Financial Officer    </font></td>
  </tr>
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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>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;       </font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
<p align="center"><font face="serif" size="2">3</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)
August 22, 2006
Neutron Enterprises, Inc.
(Exact Name
    of Registrant as Specified in Its Charter)
Nevada
(State or
    Other Jurisdiction of Incorporation)
005-80243
98-0338100
(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)
(905) 238-1777
(Registrant's Telephone Number, Including
    Area Code)
(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 5 – Corporate Governance and Management
Item 5.02 Departure of Directors
      or Principal Officers; Election of Directors; Appointment of Principal
      Officers.
On August 22, 2006, Neutron Enterprises, Inc. (the "Company", "we", or "us") appointed Harry Hopmeyer and Steve Shaper to its Board of Directors. We expect that each will be appointed to serve on our audit and compensation committees.
The full text of the press release issued in connection with the appointment of Mr. Hopmeyer and Mr. Shaper to our Board of Directors is attached as Exhibit 99.1 to this Current Report on Form 8-K.
Section 9 – Financial Statements and Exhibits
Item 9.01 Financial Statements
      and Exhibits.
(d) Exhibits.
Exhibit No.
Description of Exhibit
99.1
Press Release dated August 24,
    2006
2
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: August 28, 2006
By:
/s/ Ciaran Griffin
Ciaran Griffin
Chief Financial Officer
3