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

May 1021, 2010

Date of Report (Date of earliest event reported)

NATURAL BLUE RESOURCES, INC.

(Exact name of registrant as specified in its charter)

Delaware	333-128060	13-3134389
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification Number)

~~146~~13511 ~~West~~Granville ~~Plant Street~~Avenue, ~~Suite 300~~Clermont, ~~Winter Garden,~~ Florida ~~34787~~34711

(Address of principal executive office, including zip code)

(321) 293-7420

(Registrant’s telephone number, including area code)

146 West Plant Street, Suite 300, Winter Garden, Florida 34787

(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:

r Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

r Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

r Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

r Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Natural Blue Resources, Inc.

Form 8-K

Item 48.01 –Other ~~Changes in Registrant’s Certifying Accountant~~Events

Effective May 21, 2010, Natural Blue Resources, Inc. (bthe “Company”) ~~Engagement~~relocated ofits ~~Principal~~principal ~~Accountants~~executive office from 146 West Plant Street, Suite 300, Winter Garden, Florida 34787, to 13511 Granville Avenue, Clermont, Florida 34711. The Company’s primary phone number at its new executive office is (321) 293-7420.

On May 10, 2010, Natural Blue Resources, Inc. (the “Company”) engaged Silberstein Ungar, PLLC (the “New Auditor”) as its independent accountants. The New Auditor will review the Company’s consolidated financial statements beginning with the fiscal quarter ended March 31, 2010, and will audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2010.SIGNATURES

~~During~~Pursuant ~~the Company’s two most recent fiscal years and during any subsequent interim period prior~~ to the ~~appointment~~requirements of the ~~New~~Securities ~~Auditor,~~Exchange ~~the~~Act ~~Company has not consulted with the New Auditor regarding (i) the application~~ of ~~accounting principles to a specified transaction~~1934, ~~either~~as ~~completed or proposed~~amended, or the ~~type~~registrant ofhas ~~audit~~duly ~~opinion~~caused ~~that~~this ~~might~~Report ~~be rendered on the Company’s consolidated financial statements, and no written report or oral advice was provided~~ to ~~the~~be ~~Company~~signed ~~that~~in ~~the~~its ~~New~~behalf ~~Auditor concluded was an important factor considered~~ by the ~~Company in reaching a decision as to any accounting~~undersigned, ~~auditing~~thereunto orduly financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in Item 304(a)(10(v) of Regulation S-K)authorized.

~~SIGNATURES~~NATURAL BLUE RESOURCES, INC.

~~Pursuant~~Dated: toMay ~~the requirements of the Securities Exchange Act of 1934~~21, ~~as amended, the registrant has duly caused this Report to be signed in its behalf by the undersigned, thereunto duly authorized.~~2010

~~NATURAL~~By: /s/ ~~BLUE~~Toney ~~RESOURCES, INC.~~Anaya

~~Dated:~~ Toney ~~May 13~~Anaya, ~~2010~~Chief Executive Officer

By: /s/ Toney Anaya

Toney Anaya, Chief Executive Officer

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