UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON , D.C. 20549

___________

FORM 8-K

___________

CURRENT REPORT

~~PURSUANTTO~~ PURSUANT TO SECTION 13 OR 15(D) OF THE

SECURITIES EXCHANGE ACT OF 1934

~~Date~~DATE ofOF ~~report~~REPORT (~~Date~~DATE ofOF ~~earliest~~EARLIEST ~~event~~EVENT ~~reported~~REPORTED): April ~~May~~ 8, ~~2009~~2010

Smarbee, Inc.

(formerly Capital Equity Finance, Inc.)

(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)


Florida	000-52704	20-8090841
(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)	(COMMISSION FILE NO.)	(IRS EMPLOYEE IDENTIFICATION NO.)

11626 Nicholas, Suite 101,

Omaha, NE 68154

(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)

402.980.8707

(ISSUER TELEPHONE NUMBER)

Capital Equity Finance, Inc.

~~(Exact Name~~5775 ofBlue ~~Registrant~~Lagoon ~~as Specified in Its Charter)~~Drive

Florida		000-52704		20-8090841
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

Miami, Florida 33126

5775 Blue Lagoon Drive, Suite 100, Miami, FL		33126
(Address of Principal Executive Offices)		(Zip Code)

(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 (~~786~~see general instruction A.2. below) ~~888-4567~~:

~~(Registrant’s Telephone~~[ ] ~~Number,~~Written ~~Including~~communications ~~Area~~pursuant ~~Code~~to Rule 425 under the Securities Act (17 CFR 230.425)

~~(Former Name~~[ ] orSoliciting ~~Former~~material ~~Address,~~pursuant ifto ~~Changed~~Rule ~~Since~~14-a-12 ~~Last~~under ~~Report~~the Exchange Act (17 CFR 240.14a-12)

~~Check~~[ ] ~~the appropriate box below if the Form 8~~Pre-Kcommencement ~~filing~~communications ispursuant ~~intended~~ to ~~simultaneously satisfy~~Rule ~~the~~14d-2(b) ~~filing obligation of the registrant~~ under ~~any of~~ the ~~following provisions~~Exchange Act (~~see~~17 ~~General Instruction~~CFR A240.14d-2~~. below~~(b):)

~~oWritten~~[ ] Pre-commencement communications pursuant to Rule ~~425~~ 13e-4(c) under the ~~Securities~~Exchange Act (17 CFR ~~230~~240.~~425~~13e-4(c))

~~o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)~~1

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

oThis ~~Pre~~Form 8-~~commencement communications~~K ~~pursuant~~and other reports filed by Registrant from time to ~~Rule 13e-4(c)~~time ~~under~~with the Securities and Exchange ~~Act~~Commission (17collectively ~~CFR 240.13e-4(c~~the “Filings”)) contain or may contain forward looking statements and information that are based upon beliefs of, and information currently available to, Registrant’s management as well as estimates and assumptions made by Registrant’s management. When used in the filings the words “anticipate”, “believe”, “estimate”, “expect”, “future”, “intend”, “plan” or the negative of these terms and similar expressions as they relate to Registrant or Registrant’s management identify forward looking statements. Such statements reflect the current view of Registrant with respect to future events and are subject to risks, uncertainties, assumptions and other factors relating to Registrant’s industry, Registrant’s operations and results of operations and any businesses that may be acquired by Registrant. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended or planned.

Although Registrant believes that the expectations reflected in the forward looking statements are reasonable, Registrant cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, Registrant does not intend to update any of the forward-1-looking statements to conform these statements to actual results.

~~Item~~ ITEM 4.01. ~~Changes~~ inCHANGES ~~Registrant’s~~IN ~~Certifying~~REGISTRANT'S ~~Accountant.~~CERTIFYING ACCOUNTANT

(a1) Previous Independent Auditors:

~~(i) On May 8, 2009, Berman & Co~~a., P.A.. was dismissed as certifying accountant for the Company. On May 8, 2009, the Company engaged Hawkins Accounting as its principal independent accountant. This decision to engage Hawkins Accounting was ratified by the full Board of Directors of the Company.

~~(ii) Pertaining~~On toApril ~~Berman & Co.~~8, ~~P.A.’s accountant’s report on the financial statements for the past two years~~2010, ~~management of~~ the Company ~~has~~dismissed ~~not~~our ~~had~~independent ~~any disagreements~~registered ~~with Berman & Co.~~auditor, PR.AR. ~~related~~Hawkins toand ~~any~~Associates ~~matter~~International of ~~accounting principles~~Los orAngeles ~~practices,~~California ~~financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Berman & Co~~("Hawkins").~~, P.A., would have caused it to make a reference to the subject matter of the disagreement in connection with its reports.~~

~~(iii) Because the Company has no standing audit committee, the Company’s full Board of Directors participated in and approved the decision to change independent accountants~~b.

~~(iv)~~Our ~~In connection~~financial ~~with~~statements ~~its~~for ~~review~~the ofyear ~~financial~~ended ~~statements through~~ December 31, 2008~~, there~~ ~~have~~were ~~been~~audited noby ~~disagreements~~another ~~with~~firm, Berman & ~~Co.~~Company, P.A. onof ~~any~~Boca ~~matter~~Raton ~~of accounting~~Florida. Their ~~principles~~report contained no adverse opinion or ~~practices,~~disclaimer ~~financial~~of ~~statement~~opinion ~~disclosure,~~and was not qualified or ~~auditing~~ modified as to audit scope or ~~procedure~~accounting, ~~which~~except ~~disagreements~~as iffollows: ~~not~~In ~~resolved~~the toCompany’s ~~the~~Annual ~~satisfaction~~Report ~~of Berman~~on &Form ~~Co.,~~10-K ~~P.A.~~for ~~would~~the ~~have~~fiscal ~~caused~~years itending toDecember ~~make~~31, ~~reference~~2008, ~~thereto~~the inAudit ~~its report~~Report onregarding the Company’s audited financial statements for the fiscal years ending December 31, 2008 contained an opinion regarding the significant doubt about the Company’s ability to continue as a going concern due to net losses and negative working capital incurred since inception.

~~(v) During the two most recent audit periods, there have been no reportable events with the Company as set forth in Item 304(a)(i)(v) of Regulation S-K~~c.

~~(vi)~~Our ~~The Company~~Board ~~requested~~of ~~that~~Directors ~~Berman~~participated &in Coand approved the decision to change independent accountants. Through the period of registration, ~~P.A.~~including ~~furnish~~its itreview ~~with~~of afinancial ~~letter~~statements ~~addressed to~~of the ~~SEC~~quarterly ~~stating~~periods ~~whether~~March or31, ~~not~~2009, itJune ~~agrees~~30, ~~with~~2009 and September 30, 2009 and through the ~~above statements. A~~date ~~copy~~of termination, there have been no disagreements with Hawkins on any matter of ~~such~~accounting ~~letter~~principles isor ~~filed~~practices, asfinancial ~~Exhibit~~statement ~~16.1~~disclosure, or auditing scope or procedure, which disagreements if not resolved to ~~this Form~~the ~~8-K~~satisfaction of Hawkins would have caused them to make reference thereto in their report on the financial statements.

~~(b) New Independent Accountants:~~d.

~~(i)~~During ~~The Company~~the ~~engaged~~most ~~Hawkins~~recent ~~Accounting~~review ~~its new independent auditors as of May 8~~periods, ~~2009. Prior~~ tosubsequent ~~such date, the Company did not consult with Hawkins Accounting regarding (i) the application of accounting principles~~ to aSeptember ~~specified transaction~~30, ~~(ii) the type of audit opinion that might be rendered~~2009, orthere ~~(iii)~~have ~~any other~~been ~~matter~~no ~~that was the subject of a disagreement or a~~ reportable ~~event between~~events ~~the~~with ~~Company~~us ~~and its former auditor~~ as ~~described~~set forth in Item 304(a)(1i)(~~iv) or Item 304(a)(1)(~~v) of Regulation S-K.

~~Item 5~~e.~~01. Changes in Control of Registrant.~~

OnWe ~~May~~requested ~~8, 2009,~~that ~~Neurotech,~~Hawkins ~~Inc.,~~furnish ~~acquired~~us ~~from~~with ~~various~~a ~~shareholders 6~~letter,~~000,000~~ ~~shares~~addressed ~~of common~~to ~~stock~~the ~~of Capital Equity Finance~~SEC, ~~Inc.,~~stating atwhether ~~varying~~or ~~prices~~not ~~from~~it ~~various shareholders,~~agrees ~~which~~with ~~resulted~~the inabove astatements. A ~~change~~copy of ~~control. The~~such ~~stock purchase~~letter ~~agreement~~ is ~~attached~~filed as an Exhibit ~~10.1~~ to this ~~Current Report on~~ Form 8-K. Neurotech, Inc., beneficially and directly owns 6,000,000 shares of Common Stock as of the date of this report which represents (98.5%) of the outstanding Common Stock of the Company based on 6,090,000 shares outstanding as reported in the latest available filing with the Securities and Exchange Commission. The shares acquired by Neurotech, Inc. include 6,000,000 shares of voting power.

~~Item 5.02. Departure~~(2) ofNew ~~Directors~~Independent ~~or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.~~Accountants:

~~On May 8, 2009, Luz M~~a. Weigel resigned from her positions as President, Secretary, Treasurer and Director of Capital Equity Finance, Inc. The resignations of Ms. Weigel were not the result of any disagreement with the Company on any matter relating to our operations, policies or practices. Ms. Weigel’s written resignation is attached as Exhibit 99.1 to this Current Report on Form 8-K.

OnWe ~~May~~engaged ~~8, 2009~~Randall ~~the~~N. ~~Board~~Drake ~~of Directors of Capital Equity Finance~~CPA, ~~Inc.~~PA ~~nominated~~("Drake") ~~and a majority~~ of ~~the~~Clearwater, ~~shareholders~~Florida, ~~approved~~as ~~the~~our ~~election~~new ofindependent ~~Mr.~~registered ~~Chad~~auditor ~~B. Beemer to serve~~ on ~~the~~April ~~Board of Directors. The Board or Directors appointed Mr. Beemer to serve as the President~~8, ~~Secretary, and Treasurer of the Company~~2010.

Mrb. Beemer, age 54, attended college at Northwestern Missouri State University where he graduated in 1977 with a major in Electronics. Mr. Beemer has over twenty five years experience managing and operating businesses and acting as a consultant for various businesses. Mr. Beemer currently works for an Omaha based company where he consults clients in software and hardware applications.

~~-2-~~Prior to April 8, 2010, we did not consult with Drake regarding (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Randall N. Drake CPA, PA, or (iii) any

~~SIGNATURES~~2

~~Pursuant to~~other matter that was the ~~requirements~~subject of ~~the~~a ~~Securities~~disagreement ~~Exchange~~between ~~Act~~us ofand ~~1934,~~our ~~the~~former ~~Registrant~~auditor ~~has duly~~or ~~caused~~was ~~this~~a ~~report~~reportable toevent be(as ~~signed~~described onin ~~its~~Items ~~behalf~~304(a)(1)(iv) byor ~~the~~Item ~~undersigned~~304(a)(1)(v) ~~hereunto duly~~of ~~authorized~~Regulation S-B, respectively).

Dated: May 13, 2009	CAPITAL EQUITY FINANCE, INC.
	/s/ Chad B. Beemer
	Chad B. Beemer
	President, Secretary, Treasurer and Director

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

~~Exhibit List~~ (a) Financial statements of business acquired:

~~10.1 Stock Purchase Agreement dated May 8, 2009~~ None

~~16.1 Letter from Berman & Co., P.A. to the Securities and Exchange Commission dated May 8, 2009.~~ (b) Exhibits

99.1 Resignation Letter


NUMBER	EXHIBIT
16.1	Letter, from R.R. Hawkins and Associates International, re Change in Certifying Accountant

~~-3-~~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.



	Smarbee, Inc. (formerly Capital Equity Finance, Inc.)

Dated: July 16, 2010
	Kelly L. Kirchhoff Chief Executive Officer

Filing Compare · SMARBEE, INC.