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): May 15, 2006

                                  ------------


                                MMC ENERGY, INC.
                        (f/k/a High Tide Ventures, Inc.)
             (Exact name of registrant as specified in its charter)

                                  ------------

           Nevada                     333-121542                 98-0493819
--------------------------------------------------------------------------------
(State or other jurisdiction    (Commission File Number)     (I.R.S. Employer
      of incorporation)                                   Identification Number)

                  26 Broadway, Suite 907
                    New York, New York                            10004
         (Address of principal executive offices)               (Zip Code)

                                 (212) 977-0900
              (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.  Change in Registrant's Certifying Accountants.

      On May 15, 2006,  MMC Energy,  Inc. (the  "Registrant")  announced that it
consummated  a merger of its  wholly-owned  subsidiary,  MMC Energy  Acquisition
Corp.,  with and into MMC Energy North America,  LLC (the "Merger").  The Merger
was announced on the Registrant's Current Report on Form 8-K, filed with the SEC
on May  15,  2006.  Prior  to the  Merger,  the  independent  registered  public
accounting firm for the Registrant was Morgan & Company,  Chartered  Accountants
("Morgan & Company"),  and the independent registered public accounting firm for
MMC Energy North America was Russell Bedford Stefanou  Mirchandani LLP ("Russell
Bedford").  Because the  above-described  transactions were treated as a reverse
acquisition for accounting  purposes,  future historical financial reports filed
by the  Registrant  will be those of MMC Energy North  America,  the  accounting
acquirer.  Accordingly, the Registrant's board of directors determined to change
its  independent  registered  public  accounting  firm from  Morgan & Company to
Russell  Bedford.  Morgan & Company was dismissed as the independent  registered
public accounting firm of the Registrant on the closing date of the Merger,  and
Russell Bedford was engaged as the independent registered public accounting firm
of the  Registrant  on the same date.  As a result of being the  auditors of MMC
Energy North America,  Russell  Bedford  consulted with MMC Energy North America
regarding the above-described transactions.

      During the  Registrant's  two most recent fiscal years and any  subsequent
interim  period  prior  to  the  engagement  of  Russell  Bedford,  neither  the
Registrant nor anyone on the Registrant's  behalf consulted with Russell Bedford
regarding  either (i) the  application  of accounting  principles to a specified
transaction,  either contemplated or proposed, or the type of audit opinion that
might be rendered on the Registrant's  financial statements,  or (ii) any matter
that was either the subject of a "disagreement" or a "reportable event."

      The reports of Morgan & Company 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, and through the date of the dismissal,  there were no
disagreements  with Morgan & Company on any matter of  accounting  principles or
practices,  financial  statement  disclosure,  or auditing  scope or  procedure,
which,  if not  resolved  to the  satisfaction  of Morgan & Company,  would have
caused Morgan & Company to make reference to the matter in its reports.

      Prior to the filing of this Current Report on Form 8-K, we provided Morgan
& Company with a copy of the Current Report 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.

<PAGE>

Item 9.01.        Financial Statements and Exhibits.

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

16.1              Letter from Morgan & Company.

<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.


                                         MMC Energy, Inc.

                                         By: /s/ Denis Gagnon
                                             -----------------------------
                                         Name: Denis Gagnon
                                         Title: Chief Financial Officer

                                         Date:  May 19, 2006

<PAGE>

                                  EXHIBIT INDEX

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

16.1              Letter from Morgan & Company.
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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): May 15, 2006

                                  ------------

                                MMC ENERGY, INC.
                        (f/k/a High Tide Ventures, Inc.)
             (Exact name of registrant as specified in its charter)

                                  ------------

           Nevada                     333-121542                 98-0493819
--------------------------------------------------------------------------------
(State or other jurisdiction    (Commission File Number)     (I.R.S. Employer
      of incorporation)                                   Identification Number)

                  26 Broadway, Suite 907
                    New York, New York                            10004
         (Address of principal executive offices)               (Zip Code)

                                 (212) 977-0900
              (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.  Change in Registrant's Certifying Accountants.

      On May 15, 2006,  MMC Energy,  Inc. (the  "Registrant")  announced that it
consummated  a merger of its  wholly-owned  subsidiary,  MMC Energy  Acquisition
Corp.,  with and into MMC Energy North America,  LLC (the "Merger").  The Merger
was announced on the Registrant's Current Report on Form 8-K, filed with the SEC
on May  15,  2006.  Prior  to the  Merger,  the  independent  registered  public
accounting firm for the Registrant was Morgan & Company,  Chartered  Accountants
("Morgan & Company"),  and the independent registered public accounting firm for
MMC Energy North America was Russell Bedford Stefanou  Mirchandani LLP ("Russell
Bedford").  Because the  above-described  transactions were treated as a reverse
acquisition for accounting  purposes,  future historical financial reports filed
by the  Registrant  will be those of MMC Energy North  America,  the  accounting
acquirer.  Accordingly, the Registrant's board of directors determined to change
its  independent  registered  public  accounting  firm from  Morgan & Company to
Russell  Bedford.  Morgan & Company was dismissed as the independent  registered
public accounting firm of the Registrant on the closing date of the Merger,  and
Russell Bedford was engaged as the independent registered public accounting firm
of the  Registrant  on the same date.  As a result of being the  auditors of MMC
Energy North America,  Russell  Bedford  consulted with MMC Energy North America
regarding the above-described transactions.

      During the  Registrant's  two most recent fiscal years and any  subsequent
interim  period  prior  to  the  engagement  of  Russell  Bedford,  neither  the
Registrant nor anyone on the Registrant's  behalf consulted with Russell Bedford
regarding  either (i) the  application  of accounting  principles to a specified
transaction,  either contemplated or proposed, or the type of audit opinion that
might be rendered on the Registrant's  financial statements,  or (ii) any matter
that was either the subject of a "disagreement" or a "reportable event."

      The reports of Morgan & Company 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, and through the date of the dismissal,  there were no
disagreements  with Morgan & Company on any matter of  accounting  principles or
practices,  financial  statement  disclosure,  or auditing  scope or  procedure,
which,  if not  resolved  to the  satisfaction  of Morgan & Company,  would have
caused Morgan & Company to make reference to the matter in its reports.

      Prior to the filing of this Current Report on Form 8-K, we provided Morgan
& Company with a copy of the Current Report 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.

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

16.1              Letter from Morgan & Company.
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.

                                         MMC Energy, Inc.

                                         By: /s/ Denis Gagnon
                                             -----------------------------
                                         Name: Denis Gagnon
                                         Title: Chief Financial Officer

                                         Date:  May 19, 2006
EXHIBIT INDEX

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

16.1              Letter from Morgan & Company.