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: December 9, 2005
                                        ----------------

                          American Racing Capital, Inc.
                          -----------------------------
               (Exact Name of Registrant as Specified in Charter)

           Nevada                     000-29057                 87-0631750
           ------                     ---------                 ----------
(State or other jurisdiction         (Commission              (IRS Employer
     of incorporation)              File Number)           Identification No.)

         4702 Oleander Drive, Suite 200
          Myrtle Beach, South Carolina                                29577
          ----------------------------                                -----
          (Address of principal executive offices)                  (Zip code)

Registrant's telephone number, including area code:               (843) 497-7028
                                                                  --------------

<PAGE>

ITEM 4.01  Changes in Registrants Certifying Accountant.

(a)      Previous Independent Accountants

      On December 7, 2005,  the Board of Directors of American  Racing  Capital,
Inc.,  (formerly Altrimega Health Corporation and hereinafter referred to as the
"Company"),  approved a resolution  to engage the services of Moore & Associates
CHTD and  dismiss  L.L.  Bradford  &  Company,  LLC,  ("L.L.  Bradford")  as the
Company's  accountant.  The Board of Directors  notified L.L.  Bradford of their
dismissal  on  December  7, 2005.  The  reports  issued by L.L.  Bradford on the
Company's financial statements for the last two (2) fiscal years did not contain
an adverse  opinion or  disclaimer  of opinion or  modified as to audit scope or
accounting  principles;  however, the reports included an explanatory  paragraph
wherein L.L. Bradford expressed substantial doubt about the Registrant's ability
to continue as a going concern.  During the Company's most recent two (2) fiscal
years, or for any subsequent  interim periods prior to and including December 7,
2005, for which L.L.  Bradford  reported,  there were no disagreements  with the
Company on any matter of accounting principles or practices, financial statement
disclosure,  or auditing  scope or  procedures,  which,  if not resolved to L.L.
Bradford's  satisfaction,  would have caused L.L.  Bradford to make reference to
the subject matter of the  disagreement  in connection  with the issuance of its
report on the Company's financial statements.

      During  the  Company's  most  recent  two  (2)  fiscal  years,  or for any
subsequent  interim  periods prior to and including  December 7, 2005, for which
L.L. Bradford  reported,  L.L. Bradford did not advise the Company of any of the
matters identified in Item 304(a)(1)(iv)(B) of Regulation S-B.

      The  Company  provided  L.L.   Bradford  with  a  copy  of  the  foregoing
disclosures and requested that L.L.  Bradford  furnish a letter addressed to the
Commission  stating whether L.L. Bradford agrees with the statements made by the
Company set forth above  insofar as they  relate to L.L.  Bradford,  and if not,
stating the reasons for its disagreements.  A copy of the letter, dated December
8, 2005, furnished by L.L Bradford, is attached hereto as Exhibit 16.1.

(b)      New Independent Accountants

      On  December 7, 2005,  the Board of  Directors  of the Company  approved a
resolution to retain Moore & Associates CHTD as the Company's  accountant and on
the same date,  the Company  engaged the firm of Moore & Associates  CHTD as the
Company's independent auditors.

      The Company had no  relationship  with Moore & Associates CHTD required to
be reported  pursuant to Regulation S-B Item  304(a)(2)  during the previous two
(2) fiscal  years,  or the  subsequent  interim  periods  prior to and including
December 7, 2005.

ITEM 9.01  Financial Statements and Exhibits.

         (a) Not applicable

         (b) Not applicable

<PAGE>

         (c) Exhibit No. Description (see below):

<TABLE>
<CAPTION>
   Exhibit             Description                                                                     Location
   -------             -----------                                                                     --------
<S>    <C>          <C>                                                                           <C>
                    Letter sent to SEC from L.L. Bradford & Company,  LLC, dated December 8,
       16.1         2005 regarding change in the accountants.                                      Provided herewith
</TABLE>

<PAGE>

                                   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.

                                                  American Racing Capital, Inc.,

                                                  /s/ D. Davy Jones
                                                  -----------------
                                                  Name: D. Davy Jones
                                                  Title: Chairman and President
                                                  Date:   December 9, 2005
{"company-data": {"conformed-name": "ALTRIMEGA HEALTH CORP", "cik": "0001103086", "assigned-sic": "4813", "irs-number": "870631750", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-29057", "film-number": "051254501"}, "business-address": {"street1": "5600 BELL STREET", "street2": "SUITE 111", "city": "AMARILLO", "state": "TX", "zip": "79106", "phone": "8063529599"}, "mail-address": {"street1": "5600 BELL STREET", "street2": "SUITE 111", "city": "AMARILLO", "state": "TX", "zip": "79106"}}
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: December 9, 2005
                                        ----------------

                          American Racing Capital, Inc.
                          -----------------------------
               (Exact Name of Registrant as Specified in Charter)

           Nevada                     000-29057                 87-0631750
           ------                     ---------                 ----------
(State or other jurisdiction         (Commission              (IRS Employer
     of incorporation)              File Number)           Identification No.)

         4702 Oleander Drive, Suite 200
          Myrtle Beach, South Carolina                                29577
          ----------------------------                                -----
          (Address of principal executive offices)                  (Zip code)

Registrant's telephone number, including area code:               (843) 497-7028
                                                                  --------------
ITEM 4.01  Changes in Registrants Certifying Accountant.

(a)      Previous Independent Accountants

      On December 7, 2005,  the Board of Directors of American  Racing  Capital,
Inc.,  (formerly Altrimega Health Corporation and hereinafter referred to as the
"Company"),  approved a resolution  to engage the services of Moore & Associates
CHTD and  dismiss  L.L.  Bradford  &  Company,  LLC,  ("L.L.  Bradford")  as the
Company's  accountant.  The Board of Directors  notified L.L.  Bradford of their
dismissal  on  December  7, 2005.  The  reports  issued by L.L.  Bradford on the
Company's financial statements for the last two (2) fiscal years did not contain
an adverse  opinion or  disclaimer  of opinion or  modified as to audit scope or
accounting  principles;  however, the reports included an explanatory  paragraph
wherein L.L. Bradford expressed substantial doubt about the Registrant's ability
to continue as a going concern.  During the Company's most recent two (2) fiscal
years, or for any subsequent  interim periods prior to and including December 7,
2005, for which L.L.  Bradford  reported,  there were no disagreements  with the
Company on any matter of accounting principles or practices, financial statement
disclosure,  or auditing  scope or  procedures,  which,  if not resolved to L.L.
Bradford's  satisfaction,  would have caused L.L.  Bradford to make reference to
the subject matter of the  disagreement  in connection  with the issuance of its
report on the Company's financial statements.

      During  the  Company's  most  recent  two  (2)  fiscal  years,  or for any
subsequent  interim  periods prior to and including  December 7, 2005, for which
L.L. Bradford  reported,  L.L. Bradford did not advise the Company of any of the
matters identified in Item 304(a)(1)(iv)(B) of Regulation S-B.

      The  Company  provided  L.L.   Bradford  with  a  copy  of  the  foregoing
disclosures and requested that L.L.  Bradford  furnish a letter addressed to the
Commission  stating whether L.L. Bradford agrees with the statements made by the
Company set forth above  insofar as they  relate to L.L.  Bradford,  and if not,
stating the reasons for its disagreements.  A copy of the letter, dated December
8, 2005, furnished by L.L Bradford, is attached hereto as Exhibit 16.1.

(b)      New Independent Accountants

      On  December 7, 2005,  the Board of  Directors  of the Company  approved a
resolution to retain Moore & Associates CHTD as the Company's  accountant and on
the same date,  the Company  engaged the firm of Moore & Associates  CHTD as the
Company's independent auditors.

      The Company had no  relationship  with Moore & Associates CHTD required to
be reported  pursuant to Regulation S-B Item  304(a)(2)  during the previous two
(2) fiscal  years,  or the  subsequent  interim  periods  prior to and including
December 7, 2005.

ITEM 9.01  Financial Statements and Exhibits.

         (a) Not applicable

         (b) Not applicable
(c) Exhibit No. Description (see below):
Exhibit             Description                                                                     Location
   -------             -----------                                                                     --------
Letter sent to SEC from L.L. Bradford & Company,  LLC, dated December 8,
       16.1         2005 regarding change in the accountants.                                      Provided herewith
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.

                                                  American Racing Capital, Inc.,

                                                  /s/ D. Davy Jones
                                                  -----------------
                                                  Name: D. Davy Jones
                                                  Title: Chairman and President
                                                  Date:   December 9, 2005