UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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 3031, 2009 (~~June~~August 1318, ~~2008~~ 2009)

~~CLAIRE COAST~~Claire ~~CORPORATION~~Coast Corporation

(Exact name of registrant as specified in its charter)

Colorado	000-51585	84-1397708
Nevada	000-51585	84-1397708
(State or other jurisdiction of Incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification No.)
(State or other jurisdiction of	(Commission	(I.R.S. Employer
3011 Yamato Rd., A-17
Incorporation or organization)	File Number)	Identification No.)
Boca Raton, Florida		33434
(Address of Principal Executive Office)		(Zip Code)

3011 Yamato Rd., A-17
Boca Raton, Florida	33434
(Address of Principal Executive Office)	(Zip Code)

(561) 988-9662

(Issuer's Telephone Number)

____________________________________________________________

(Former name or former address, if changes since last report)

~~The purpose of~~Check ~~this current report~~the onappropriate box below if the Form 8-K filing is intended to ~~report~~simultaneously asatisfy ~~change~~ the ~~Company’s~~filing ~~Certifying~~obligation ~~Accountant~~of .the registrant under any of the following provision:

~~ITEM 4.01(a)~~[ ~~CHANGES~~] INWritten ~~REGISTRANT'S~~communications ~~CERTIFYING~~pursuant ~~ACCOUNTANT~~to Rule 425 under the Securities Act (17 CFR 230.425)

On[ ~~June 13,~~] ~~2008~~Soliciting ~~the~~material ~~Company~~pursuant ~~elected~~ to ~~terminate~~Rule ~~the~~14a-12 ~~services~~under ofthe ~~Cordovano~~Exchange ~~and~~Act ~~Honeck, LLP~~(17 asCFR ~~the Company’s independent auditors~~240.14a-12)

~~Cordovano and~~[ ~~Honeck~~] ~~performed~~Pre-commencement ~~the~~communications ~~audits~~pursuant ~~for the two year period ended September 30, 2006, which did not contain any adverse opinion or a disclaimer of opinion, nor was qualified as~~ to ~~audit~~Rule ~~scope~~14d-2(b) orunder ~~accounting principles but did carry a modification as to going concern for~~ the ~~years~~Exchange ~~ended~~Act ~~September~~(17 ~~30,~~CFR ~~2006 and 2005~~240.14d-2(b))

~~During the Registrant's two~~[ ~~most~~] ~~recent~~Pre-commencement ~~fiscal~~communications ~~years~~pursuant ~~and during any subsequent interim period prior~~ to ~~the~~ ~~June~~Rule ~~13,~~13e-4(c) ~~2008,~~under ~~termination as~~ the ~~Company's independent auditors, there were no disagreements with~~ ~~Cordovano~~Exchange ~~and~~Act ~~Honeck, with respect to accounting or auditing issues of the~~(17 ~~type~~CFR ~~discussed in Item 304~~240.13e-4(ac)~~(iv~~) ~~of Regulation S-B.~~

~~ITEM 4.01(b)~~The purpose ~~CHANGES~~of INthis current report ~~REGISTRANT'S~~on ~~CERTIFYING~~Form ~~ACCOUNTANT~~8-K is to report a change in the Company’s auditors.

OnITEM ~~June 13,~~4.01 ~~2008,~~Changes ~~the~~in ~~Company'~~Registrant’s ~~board~~Certifying of directors approved the engagement of the firm of Lawrence Scharfman, CPA of Boynton Beach, FL as the Company's independent auditors. Such appointment was accepted by Mr. Scharfman.Accountant

~~During the~~On ~~Registrant's~~August ~~two most recent fiscal years or any subsequent interim period prior to engaging Lawrence Scharfman~~18, ~~CPA~~2009, ~~the Company, or someone on the Company's behalf, had not consulted~~ Lawrence Scharfman, CPA ~~regarding~~was ~~any~~dismissed ofas the ~~accounting~~ orCompany’s ~~auditing~~Independent ~~concerns stated in Item 304(a)(2) of Regulation S-B~~Auditor.

OnWe ~~June 25,~~understand ~~2008~~that ~~the~~on ~~Company~~August ~~provided~~11, ~~Cordovano~~2009, ~~and~~Lawrence ~~Honeck~~Scharfman, ~~with~~CPA’s aregistration ~~copy~~with ofthe ~~this disclosure~~Public ~~and~~Companies ~~requested~~Accounting ~~that~~Oversight ~~it furnish a letter to the Company~~Board, ~~addressed to the SEC~~(PCAOB), ~~stating that~~was ~~it agreed with the statements made herein~~revoked orby the ~~reasons why it disagreed~~PCAOB.

~~ITEM 9.01 FINANCIAL~~During ~~STATEMENTS~~the Registrant's two ~~AND~~most recent fiscal years and during any subsequent interim period prior to the August 18, 2009, dismissal as the Company's independent auditors, there were no disagreements with Lawrence Scharfman, CPA, ~~EXHIBITS~~with respect to accounting or auditing issues of the type discussed in Item 304(a)(iv) of Regulation S-K.

EXHIBIT
NUMBER	DESCRIPTION
16.1	Cordovano and Honeck letter regarding change of accountant.

Scharfman’s audit opinion for the last two years contained an audit scope modification due to the Company’s uncertainty regarding its ability to continue as a going concern.

On August 18, 2009, the Company’s retained Hamilton, PC as the Company’s Independent Auditor.

During the Registrant's two most recent fiscal years or any subsequent interim period prior to engaging Hamilton, PC, the Company, or someone on the Company's behalf, had not consulted Hamilton, PC regarding any of the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-K.

The Company’s Board of Directors approved the change of auditors pursuant to Item 304(a)(1)(iii) of Regulation S-K.

On August 28, 2009, the Company provided Lawrence Scharfman, CPA with a copy of this disclosure and requested that it furnish a letter to the Company, addressed to the SEC, stating that it agreed with the statements made herein or the reasons why it disagreed.

ITEM 9.01 Financial Statements and Exhibits

EXHIBIT
NUMBER	DESCRIPTION

Exhibit 16.1	Lawrence Scharfman, CPA letter regarding change of accountants

SIGNATURES

In accordance with Section 13 of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Claire Coast Corporation (Registrant)
Date: July 30, 2009	By:	/s/ Barry A. Ginsberg
		Barry A. Ginsberg, President

Claire Coast Corporation

A Nevada Corporation

(Registrant)

By: /s/ Dr. Barry Ginsberg

D. Barry Ginsberg, CEO, CFO, Chairman

Date: August 31, 2009

Filing Compare · Claire Coast CORP