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) ~~July~~August 2611, 2005

HESPERIA HOLDING, INC.

(Exact name of registrant as specified in its charter)

NEVADA	000-30085	88-0453327
Nevada	000-30085	88-0453327
(State of other jurisdiction of	(Commission	(I.R.S. Employer
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)
incorporation)	File Number)	Identification No.)

9780 E. Avenue

Hesperia, CA

92345

(Address of Principal Executive Offices)

(Zip Code)

Registrant'’s telephone number, including area code: (760) 947-1378

Copies of Communications to:

Stoecklein Law Group

402 West Broadway, Suite 400

San Diego, CA 92101

(619) 595-4882

Fax (619) 595-4883

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:

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

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

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

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

Section 45 -– ~~Matters~~Corporate ~~Related~~Governance ~~to Accounts~~ and ~~Financial Statements~~Management

Item 45.~~01.~~02 ~~Changes~~Departure inof ~~Registrant's~~Directors ~~Certifying~~or ~~Accountant~~Principal Officers; Election of Directors; Appointments of Principal Officers

The Registrant has appointed Malone & Bailey, PC, as the Registrant's independent accountants for the year ending December 31, 2005. This is a change in accountants recommended by the Registrant's Executive Management and approved by the Registrant's Board of Directors. Malone & Bailey, PC was engaged by the Registrant on July 26, 2005. During the most recent two fiscal years and during the portion of 2005 preceding the Board's decision, neither the Company, nor anyone engaged on its behalf, has consulted with Malone & Bailey, PC regarding: (ib) Resignation ~~either the application~~ of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).Officer

~~The~~On ~~reports~~August of11, ~~Russell~~2005, ~~Bedford~~Mr. ~~Stefanou~~Donald ~~Mirchandani~~Shimp ~~LLP~~notified onHesperia ~~the Registrant's consolidated financial statements for the fiscal years ended December 31~~Holding, ~~2004~~Inc. ~~and 2003 did not contain an adverse opinion or disclaimer~~ of ~~opinion~~his ~~and~~resignation ~~were~~from ~~not~~his ~~qualified~~positions ~~or modified~~ as toPresident ~~uncertainty,~~and ~~audit~~Chief ~~scope~~Executive orOfficer ~~accounting principles, except for Russell Bedford Stefanou Mirchandani LLP's issuance~~ of aHesperia ~~going concern opinions on the financial statements for the fiscal year ended December 31~~Truss, ~~2004~~Inc. ~~From~~and ~~July~~Pahrump ~~17,~~Valley ~~2003 through July 25~~Truss, ~~2005 when Russell Bedford Stefanou Mirchandani LLP resigned as the Registrant's independent accountant~~Inc, ~~there~~both ~~were~~are nowholly-owned ~~disagreements~~subsidiaries ~~between the Registrant and Russell Bedford Stefanou Mirchandani LLP on any matter~~ of ~~accounting~~Hesperia ~~principles or practices~~Holding, ~~financial~~Inc. His ~~statement~~resignation ~~disclosure~~was oreffective ~~auditing~~immediately. Mr. ~~scope~~Shimp orwill ~~procedure,~~remain ~~which~~as ~~disagreements,~~a ifdirector ~~not resolved to the satisfaction~~ of ~~Russell~~Hesperia ~~Bedford~~Truss ~~Stefanou~~and ~~Mirchandani~~Pahrump ~~LLP~~Valley ~~would~~Truss ~~have~~and ~~caused~~will itremain toas ~~make~~the aChief ~~reference~~Executive toOfficer ~~the~~and ~~subject~~Director ~~matter~~ of ~~the~~Hesperia ~~disagreement~~Holding, ~~in connection with its audit report~~Inc.

~~The~~(c) Appointment ~~change in accountants does not result from any dissatisfaction with the quality~~ of ~~professional~~Officer ~~services rendered by Russell Bedford Stefanou Mirchandani LLP, as the independent accountants of the Registrant.~~

~~Section~~On 9August 11, 2005, the Board of Directors of Hesperia Holding, Inc., held a special meeting for the election of a new President and Chief Executive Officer for its wholly-owned ~~Financial~~subsidiaries ~~Statements~~Hesperia Truss, Inc. and ~~Exhibits~~Pahrump Valley Truss, Inc. The Board elected Mr. William Nalls to serve in these positions until the next annual meeting or until a respective successor could be elected.

~~Item~~Mr. 9William Nalls has been the current Chief Operating Officer of Hesperia Holding, Inc since October 18, 2004.01 Since ~~Exhibits~~April of 1996, Mr. Nalls has served as the General Manager of Hesperia Truss, Inc. Prior to his involvement with Hesperia Truss, he worked at Don Oaks Lumber, Inc, which is where Mr. Nalls received his formal training on truss layout and design.

~~EXHIBITS~~SIGNATURES

Exhibit Number	Description
(16)	Letter form Russell Bedford Stefanou Mirchandani LLP

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.

~~SIGNATURES~~HESPERIA HOLDING, INC.

~~Pursuant~~By:/s/ toWilliam ~~the~~Nalls ~~requirements~~William ~~of the Securities Exchange Act of 1934~~Nalls, ~~the~~Chief ~~registrant~~Operating ~~has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.~~Officer

~~HESPERIA~~Date: August ~~HOLDING~~22, ~~INC.~~2005

By: ______________________________________

Williams Nalls, Chief Operating Officer

Date: August 5, 2005

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