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): August 10, 2006

                                    ---------

                        ALTERNATIVE ENERGY SOURCES, INC.
             (Exact name of registrant as specified in its charter)

                                    ---------

       Delaware                      000-51762                  74-3038728
-----------------------------  -------------------------  ----------------------
(State or other jurisdiction   (Commission File Number)      (I.R.S. Employer
      of incorporation)                                   Identification Number)


          310 West 20th Street
               2nd Floor
          Kansas City, Missouri                                  64108-2005
 (Address of principal executive offices)                        (Zip Code)


                                 (816) 842-3835
              (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 (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))

                                    ---------

<PAGE>

Item  4.01 Changes in Registrant's Certifying Accountant.

      On June 19, 2006,  Alternative  Energy Sources,  Inc. (the  "Registrant"),
Beemer   Acquisition   Corp.,  a  wholly  owned  subsidiary  of  the  Registrant
("Acquisition  Sub"), and Beemer Energy,  Inc.  ("Beemer") entered into a Merger
Agreement and Plan of  Reorganization  and consummated the merger of Acquisition
Sub with and into Beemer (the "Merger").  The Merger resulted in Beemer becoming
a  wholly  owned  subsidiary  of  the  Registrant.  Following  the  Merger,  the
management and business  operations of the Registrant  became  substantially the
management  and  business   operations  of  Beemer  before  the  Merger.  For  a
description of the merger and the offering,  and the material agreements entered
into in connection  therewith,  please refer to Current Report on Form 8-K filed
on June 23, 2006.

      Before the Merger,  the independent  registered public accounting firm for
the Registrant was Stark Winter  Schenkein & Co. ("Stark  Winter").  Because the
Merger was treated as a reverse  acquisition  for  accounting  purposes,  future
historical  financial  reports filed by the Registrant  will be those of Beemer,
the  accounting  acquiror.  Accordingly,  the  Registrant's  board of  directors
changed its independent  registered  public accounting firm from Stark Winter to
Bagell,  Josephs,  Levine & Company,  LLC ("Bagell  Josephs").  Stark Winter was
dismissed as the independent registered public accounting firm of the Registrant
on August 10, 2006, and Bagell Josephs was engaged as the independent registered
public accounting firm of the Registrant on the same date.

      The reports of Stark Winter on the Registrant's  financial  statements for
the past two fiscal years did not contain an adverse  opinion or a disclaimer of
opinion and were not qualified or modified as to  uncertainty,  audit scope,  or
accounting principles,  but did include an explanatory paragraph relating to the
Registrant's ability to continue as a "going concern."

      In connection with the audit of the Registrant's  financial statements for
the past two fiscal years ended December 31, 2005 and 2004, and through the date
of the dismissal, there were no disagreements with Stark Winter on any matter of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedure,  which, if not resolved to the satisfaction of Stark Winter,
would have caused Stark  Winter to make  reference to the matter in its reports.
During the most recent  fiscal year and  through  the date of the  dismissal  of
Stark  Winter,   no   information   is  required  to  be  reported   under  Item
304(a)(1)(iv)(B) or Regulation S-B.

      The Registrant provided Stark Winter with a copy of this Current Report on
Form 8-K  before it was  filed and  requested  that  they  furnish  us a letter,
addressed to the Securities and Exchange Commission,  stating whether they agree
with the information  disclosed in the Current  Report.  Such letter is attached
hereto as Exhibit 16.1.

Item  9.01. Financial Statements and Exhibits.

            (d)   Exhibits.

            Exhibit No. Description
            ----------- -----------

            16.1        Letter from Stark Winter Schenkein & Co.

<PAGE>

                                    SIGNATURE


      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.


                                               Alternative Energy Sources, Inc.

                                               By: /s/Mark Beemer
                                                   ---------------
                                               Name: Mark Beemer
                                               Title:   Chief Executive Officer

                                               Date:  August 14, 2006

<PAGE>

                                  EXHIBIT INDEX

            Exhibit No. Description
            ----------- -----------
            16.1        Letter from Stark Winter Schenkein & Co.

<PAGE>
{"company-data": {"conformed-name": "ALTERNATIVE ENERGY SOURCES INC", "cik": "0001175867", "assigned-sic": "8742", "irs-number": "000000000"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51762", "film-number": "061032443"}, "business-address": {"street1": "310 WEST 20TH STREET", "street2": "2ND FLOOR", "city": "KANSAS CITY", "state": "MO", "zip": "64108-2005", "phone": "816-842-3835"}, "mail-address": {"street1": "310 WEST 20TH STREET", "street2": "2ND FLOOR", "city": "KANSAS CITY", "state": "MO", "zip": "64108-2005"}}
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): August 10, 2006

                                    ---------

                        ALTERNATIVE ENERGY SOURCES, INC.
             (Exact name of registrant as specified in its charter)

                                    ---------

       Delaware                      000-51762                  74-3038728
-----------------------------  -------------------------  ----------------------
(State or other jurisdiction   (Commission File Number)      (I.R.S. Employer
      of incorporation)                                   Identification Number)

          310 West 20th Street
               2nd Floor
          Kansas City, Missouri                                  64108-2005
 (Address of principal executive offices)                        (Zip Code)

                                 (816) 842-3835
              (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 (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))

                                    ---------
Item  4.01 Changes in Registrant's Certifying Accountant.

      On June 19, 2006,  Alternative  Energy Sources,  Inc. (the  "Registrant"),
Beemer   Acquisition   Corp.,  a  wholly  owned  subsidiary  of  the  Registrant
("Acquisition  Sub"), and Beemer Energy,  Inc.  ("Beemer") entered into a Merger
Agreement and Plan of  Reorganization  and consummated the merger of Acquisition
Sub with and into Beemer (the "Merger").  The Merger resulted in Beemer becoming
a  wholly  owned  subsidiary  of  the  Registrant.  Following  the  Merger,  the
management and business  operations of the Registrant  became  substantially the
management  and  business   operations  of  Beemer  before  the  Merger.  For  a
description of the merger and the offering,  and the material agreements entered
into in connection  therewith,  please refer to Current Report on Form 8-K filed
on June 23, 2006.

      Before the Merger,  the independent  registered public accounting firm for
the Registrant was Stark Winter  Schenkein & Co. ("Stark  Winter").  Because the
Merger was treated as a reverse  acquisition  for  accounting  purposes,  future
historical  financial  reports filed by the Registrant  will be those of Beemer,
the  accounting  acquiror.  Accordingly,  the  Registrant's  board of  directors
changed its independent  registered  public accounting firm from Stark Winter to
Bagell,  Josephs,  Levine & Company,  LLC ("Bagell  Josephs").  Stark Winter was
dismissed as the independent registered public accounting firm of the Registrant
on August 10, 2006, and Bagell Josephs was engaged as the independent registered
public accounting firm of the Registrant on the same date.

      The reports of Stark Winter on the Registrant's  financial  statements for
the past two fiscal years did not contain an adverse  opinion or a disclaimer of
opinion and were not qualified or modified as to  uncertainty,  audit scope,  or
accounting principles,  but did include an explanatory paragraph relating to the
Registrant's ability to continue as a "going concern."

      In connection with the audit of the Registrant's  financial statements for
the past two fiscal years ended December 31, 2005 and 2004, and through the date
of the dismissal, there were no disagreements with Stark Winter on any matter of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedure,  which, if not resolved to the satisfaction of Stark Winter,
would have caused Stark  Winter to make  reference to the matter in its reports.
During the most recent  fiscal year and  through  the date of the  dismissal  of
Stark  Winter,   no   information   is  required  to  be  reported   under  Item
304(a)(1)(iv)(B) or Regulation S-B.

      The Registrant provided Stark Winter with a copy of this Current Report on
Form 8-K  before it was  filed and  requested  that  they  furnish  us a letter,
addressed to the Securities and Exchange Commission,  stating whether they agree
with the information  disclosed in the Current  Report.  Such letter is attached
hereto as Exhibit 16.1.

Item  9.01. Financial Statements and Exhibits.

            (d)   Exhibits.

            Exhibit No. Description
            ----------- -----------

            16.1        Letter from Stark Winter Schenkein & Co.
SIGNATURE

      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.

                                               Alternative Energy Sources, Inc.

                                               By: /s/Mark Beemer
                                                   ---------------
                                               Name: Mark Beemer
                                               Title:   Chief Executive Officer

                                               Date:  August 14, 2006
EXHIBIT INDEX

            Exhibit No. Description
            ----------- -----------
            16.1        Letter from Stark Winter Schenkein & Co.