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: October 17, 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 1.01  ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT

      American Racing Capital,  Inc. (formerly Altrimega Health Corporation),  a
Nevada  corporation  ("ARC"  or the  "Company")  entered  into a Share  Exchange
Agreement,  dated  October 17, 2005, by and among the Company,  American  Racing
Capital,  Inc., a Nevada corporation  ("ARCI") and the shareholders of ARCI (the
"ARCI  Shareholders").  Pursuant  to the  Share  Exchange  Agreement,  the  ARCI
Shareholders  exchanged  with, and delivered to, ARC the issued and  outstanding
common stock of ARCI in exchange for  150,000,000  shares of ARC's common stock,
par value $0.001, and 1,000,000 shares of Series A Convertible  Preferred Stock,
par value $0.001 per share, of ARC. As a result of the Share Exchange Agreement,
ARCI will become a wholly-owned subsidiary of the Company.

ITEM 5.03 AMENDMENTS TO ARTICLES OF INCORPORATION  AND BYLAWS;  CHANGE IN FISCAL
YEAR

      On October 3, 2005,  the Company filed a  Certificate  of Amendment to the
Articles of  Incorporation  of the Company  with the  Secretary  of State of the
State of Nevada to change the corporate  name change from  "Creative  Holdings &
Marketing Corporation" to "American Racing Capital, Inc."

      On August 25, 2005,  the Company filed a  Certificate  of Amendment to the
Articles of  Incorporation  of the Company  with the  Secretary  of State of the
State of Nevada to  increase  the  authorized  number of shares of capital  from
50,000,000 to 500,000,000.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

(c)     Exhibits

Exhibit          Description

Exhibit 99.1     Share Exchange Agreement, dated October 17, 2005, by and among
                 the Provided herewith Company,  American Racing Capital, Inc.,
                 and the shareholders of American Racing Capital, Inc.

<PAGE>

                                   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.

                                          American Racing Capital, Inc.,

                                          /s/ John W. Gandy
                                          -----------------------------------
                                          Name: John W. Gandy
                                          Title:  Chairman and President
                                          Date:   October 17, 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": "051141247"}, "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: October 17, 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 1.01  ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT

      American Racing Capital,  Inc. (formerly Altrimega Health Corporation),  a
Nevada  corporation  ("ARC"  or the  "Company")  entered  into a Share  Exchange
Agreement,  dated  October 17, 2005, by and among the Company,  American  Racing
Capital,  Inc., a Nevada corporation  ("ARCI") and the shareholders of ARCI (the
"ARCI  Shareholders").  Pursuant  to the  Share  Exchange  Agreement,  the  ARCI
Shareholders  exchanged  with, and delivered to, ARC the issued and  outstanding
common stock of ARCI in exchange for  150,000,000  shares of ARC's common stock,
par value $0.001, and 1,000,000 shares of Series A Convertible  Preferred Stock,
par value $0.001 per share, of ARC. As a result of the Share Exchange Agreement,
ARCI will become a wholly-owned subsidiary of the Company.

ITEM 5.03 AMENDMENTS TO ARTICLES OF INCORPORATION  AND BYLAWS;  CHANGE IN FISCAL
YEAR

      On October 3, 2005,  the Company filed a  Certificate  of Amendment to the
Articles of  Incorporation  of the Company  with the  Secretary  of State of the
State of Nevada to change the corporate  name change from  "Creative  Holdings &
Marketing Corporation" to "American Racing Capital, Inc."

      On August 25, 2005,  the Company filed a  Certificate  of Amendment to the
Articles of  Incorporation  of the Company  with the  Secretary  of State of the
State of Nevada to  increase  the  authorized  number of shares of capital  from
50,000,000 to 500,000,000.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

(c)     Exhibits

Exhibit          Description

Exhibit 99.1     Share Exchange Agreement, dated October 17, 2005, by and among
                 the Provided herewith Company,  American Racing Capital, Inc.,
                 and the shareholders of American Racing Capital, Inc.
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.

                                          American Racing Capital, Inc.,

                                          /s/ John W. Gandy
                                          -----------------------------------
                                          Name: John W. Gandy
                                          Title:  Chairman and President
                                          Date:   October 17, 2005