UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~WASHINGTON~~Washington, DCD.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT

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

SECURITIES EXCHANGE ACT OF 1934

Date of ~~Report~~report (Date of earliest event reported): ~~April~~May 9, 2007

HAMPTONS LUXURY HOMES, INC.

(Exact name of ~~registrant~~small Business Issuer as specified in its charter)

Delaware	000-49993	11-3320705
(State or other jurisdiction of incorporation	(Commission File Number)	(IRS Employer Identification No.)
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

PO Box 871, 367 Butter Lane, Bridgehampton, NY 11932


PO Box 871, 367 Butter Lane, Bridgehampton, New York	11932
(Address of principal executive offices)	(Zip Code)

~~(Address~~Registrant’s oftelephone ~~Principal~~number, ~~Executive~~including ~~Offices)~~area code: (~~Zip Code~~631) 537-1600

~~Registrant's~~N/A ~~telephone~~(Former ~~number~~name or former address, ~~including~~if ~~area~~changes ~~code~~since ~~631-537-1600~~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:

~~(Former~~£ ~~Name or Former Address, If Changed Since Last Report)~~

~~Check~~Written ~~the~~communications ~~appropriate~~pursuant ~~box below if the Form 8-K filing is intended~~ to ~~simultaneously~~Rule ~~satisfy~~425 ~~the filing obligation of the registrant~~ under ~~any of~~ the ~~following~~Securities ~~provisions~~Act (~~see~~17 ~~General~~CFR ~~Instruction A~~230.~~2. below~~425):

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

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

£ ~~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~~14d-42(cb) under the Exchange Act (17 CFR 240.~~13e~~14d-42(cb))

~~Item~~£ ~~8.01 Other Events~~

OnPre-commencement ~~April~~communications 9,pursuant ~~2007,~~to ~~Hamptons~~Rule ~~Luxury Homes, Inc.~~ 13e-4(~~the “Company”~~c) ~~issued~~under ~~a news release reporting~~ the ~~Company’s~~Exchange ~~results~~Act of(17 ~~operations~~CFR ~~for the year ended December 31, 2006, and some of the Company’s projections for 2007~~240. ~~A copy of the news release is attached to this Current Report as Exhibit 99.1~~13e-4(c))

Item 94.01 ~~Financial Statements and Exhibits~~.

99Changes in Registrant’s Certifying Accountant.1

~~News release of Hamptons Luxury Homes, Inc.~~ (a)

~~SIGNATURE~~Resignation of Independent Registered Public Accounting Firm

~~Pursuant~~On toMay ~~the~~9, ~~requirements~~2007, ofHamptons Luxury Homes, Inc. (“we,” “our” or the ~~Securities~~“Registrant”) ~~Exchange~~was ~~Act~~advised ofby ~~1934~~Most & Company, ~~the~~LLP ~~registrant~~(“Mostco”) that Mostco has ~~duly~~combined ~~caused~~its ~~this~~practice ~~report~~into Raich Ende Malter & Co. LLP (“Raich Ende”). Mostco has therefore effectively resigned as our independent certified public accounting firm. Effective May 9, 2007, we engaged Raich Ende as our independent certified public accounting firm to beaudit ~~signed~~the Registrant’s financial statements. Raich Ende was not consulted on ~~its~~any ~~behalf~~matter bydescribed ~~the~~in ~~undersigned~~Item ~~hereunto~~304(a)(2) ~~duly~~of ~~authorized~~Regulation S-B prior to May 7, 2007. The resignation of Mostco and appointment of Raich Ende was approved by our board of directors.

~~HAMPTONS~~The ~~LUXURY~~reports ~~HOMES~~of Mostco on our financial statements for the years ended December 31, ~~INC.~~2006 ~~/s/~~and ~~Roy~~2005 ~~Dalene~~contained ~~_______________________________________________~~no ~~Name:~~adverse ~~Roy~~opinions ~~Dalene~~or ~~Title:~~disclaimers ~~Chief~~of ~~Executive~~opinion, ~~Officer~~nor were they qualified or modified as to uncertainty, audit scope or accounting principle, other than an explanatory paragraph as to our ability to continue as a going concern.

~~Date:~~In ~~April~~connection with the audits for the fiscal years ended December 31, 2006 and 2005 and during the subsequent interim period through May 9, 2007, there were no disagreements between us and Mostco on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to their satisfaction, would have caused Mostco to make reference to the subject matter of the disagreement in connection with their reports.

2In connection with the audit of the fiscal years ended December 31, 2006 and 2005 and during the subsequent interim period through May 9, 2007, Mostco did not advise us that:

internal controls necessary for us to develop reliable financial statements did not exist;

information had come to their attention that led them to no longer be able to rely on our management's representations or made them unwilling to be associated with the financial statements prepared by our management;

there was a need to expand significantly the scope of their audit, or that information had come to their attention during such time periods that, if further investigated, might materially impact the fairness or reliability of either a previously issued audit report or the underlying financial statement, or the financial statements issued or to be issued covering the fiscal periods subsequent to the date of the most recent financial statements covered by an audit report; or

information had come to their attention that they concluded had materially impacted the fairness or reliability of either (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to be issued covering the fiscal periods subsequent to the date of the most recent financial statements covered by an audit report.

Prior to the engagement of Raich Ende, we had no consultations or discussions with Raich Ende regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered by them on our financial statements. Further, prior to their engagement, we received no oral or written advice from Raich Ende of any kind.

We have requested that Mostco furnish a letter to the Securities and Exchange Commission stating whether or not Mostco agrees with the above statements. A copy of Mostco’s letter, dated May 9, 2007, is filed as an exhibit to this Form 8-K.

Item 9.01.

Financial Statements and Exhibits.

(d) Exhibits.

16.1

Letter dated May 9, 2007 from Most & Company, LLP to the Securities and

Exchange Commission.

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.

Hamptons Luxury Homes, Inc.

(Registrant)

Dated: May 9, 2007

By:

/s/ Roy Dalene

Roy Dalene

Chief Executive Officer

Filing Compare · HAMPTONS LUXURY HOMES INC