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

~~Securities~~Date ~~Exchange~~of ~~Act~~Report (Date of ~~1934~~earliest event reported): February 25, 2010

~~Date of Report (Date of earliest event reported): March 5, 2007~~---------------

MCA HOLDINGS CORPORATION

~~(Exact name of registrant as specified in its charter)~~ ---------------------------------------

NEVADA		000-52162
	98-0497320
(State or other jurisdiction of incorporation)		(Commission File Number)
	(IRS Employer Identification No.)
Suite 628 138 4th Av., S.E. Calgary, Alberta
Canada
T2G 4Z6
(Address of principal executive offices)
(ZIP Code)
Registrant’s telephone number, including area code: (403) 229-2337

(Exact name of Registrant as specified in charter)

Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:


Nevada	000-52162	98-0497320
(State of Incorporation)	(Commission File No.)	(IRS Employer
		Identification Number)

~~[ ]~~Registrant's telephone number, including area code: (403) 229-2337

~~Written~~Suite ~~communications~~2806, ~~pursuant~~505 to- ~~Rule~~6th ~~425~~Street ~~under the Securities Act~~SW

~~[ ]~~Calgary, Alberta

~~Soliciting~~Canada T2P ~~material pursuant to Rule 14a-12 under the Exchange Act~~1X5

~~[ ]~~(Address of principal executive offices)

~~Pre-commencement communications pursuant to Rule 14d-2~~(b403) ~~under the Exchange Act~~237-8330

~~[ ]~~(Former name or former address, if changed since last report)

~~Pre~~Check the appropriate box below if the Form 8-~~commencement~~K ~~communications~~filing ~~pursuant~~is intended to ~~Rule~~simultaneously ~~13e-4(c)~~satisfy the filing obligation of the registrant under any of the ~~Exchange~~following ~~Act~~provisions:

~~{A0037362~~o Written communications pursuant to Rule 425 under the Securities Act (17CFR230.~~DOC}~~425)

~~ITEM~~o 8Soliciting material pursuant to Rule14a-12 under the Exchange Act (17CFR240.0114a-12)

~~Other~~o ~~Events~~Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17CFR240.14d-2(b))

~~MCA~~o ~~Holdings, Inc. ("MCA") has entered into a non~~Pre-~~binding~~commencement ~~letter~~communications ofpursuant ~~intent~~to ~~with~~Rule ~~Jet Global International Investment Group of Hong Kong~~ 13e-4(~~"JGIIG"~~c)~~. Under~~ ~~the~~under ~~terms of~~ the ~~letter~~Exchange ofAct ~~intent JGIIG will sell all the stock in its wholly owned subsidiary, Jet Global Energy Limited of Hunan, China~~ (~~"JGE"), to MCA in exchange for approximately 38,000,000 shares of the common stock of MCA subject to reductions for the failure of JGE to meet certain performance targets~~17CFR240. ~~Upon completion of the proposed transaction, JGE will become a wholly owned subsidiary of MCA.~~13e-4(c))

~~JGE~~Item ~~has been granted a license by the provincial government to operate an electrical generating facility in the Hunan province~~4. ~~JGE~~01 isChanges in the preliminary phase of planning and developing its power plant. The proposed generating facility will be located in the Liuyang International Pharmaceutical Industrial Park ("LIPIP"), which is approximately 35 kilometers east of the City of Changsha. The proposed power generating facility will be a combined cycle gas turbine and it is expected to have a capacity of 90 mega watts. In ~~addition~~Registrant’s toCertifying ~~electric power, the turbine generator will also produce steam, which will be sold to various users at the LIPIP.~~Accountant

AtMCA ~~this~~Holdings ~~time,~~Corporation ~~JGE~~(the ~~has~~“Company”) ~~not~~plans ~~generated~~to ~~any~~pursue ~~electric~~a ~~power~~Canadian real estate project and as a result the Management of the Company believes that it needs a Canadian based public accounting firm to audit its books. Accordingly, the Company has ~~not~~appointed ~~received~~K.R. ~~any~~Margetson ~~revenues~~Ltd., ~~from~~5588 Inlet Avenue, Sechelt, BC Canada V0N 3A0, British Columbia as its new independent auditor for the ~~sale~~2009 and 2010 fiscal year. This action effectively dismisses the Company’s current independent auditor, Ms. Traci Anderson of ~~electric~~Huntersville, ~~power~~North Carolina as the Company’s independent auditor for the fiscal year that commenced on January 1, 2009. The report of Ms. Anderson on the Company’s consolidated financial statements for the past two years did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

For the years ended December 31, 2007 and 2008 and through the date of this Form 8-K, there have been no disagreements with Ms. Anderson on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to Ms. Anderson’s satisfaction would have caused her to make reference to the subject matter of the disagreement in connection with her reports. For the years ended December 31, 2007 and 2008 and through the date of this Form 8-K, there were no “reportable events” as that term is described in Item 304(ca) ~~Exhibits~~(I)(v) of Regulation S-K.

~~None~~The Company has provided Ms. Anderson with a copy of this Form 8-K and the Company has requested that Ms. Anderson furnish the Company with a letter addressed to the Commission stating whether she agrees with the statements above.

~~SIGNATURES~~For the years ended December 31, 2007 and 2008 and through the date of this Form 8-K, neither the Company nor anyone on the Company’s behalf consulted K.R. Margetson Ltd. with respect to 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 Consolidated Financial Statements, or any other matters or reportable events as defined in Item 304(a)(2)(i) and (ii) of Regulation S-K. K.R. Margetson Ltd. has been asked to review this disclosure and Mr. Margetson has been provided an opportunity to furnish a letter to the SEC containing any new information, clarification, or disagreement with the statements made herein.

~~Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.~~ SIGNATURES

Date: March 5, 2007	MCA HOLDINGS CORPORATION
	By: /s/ Wai Leung Cheng________________
	Wai Leung Cheng, President

In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized...

{A0037362.DOC}




	MCA HOLDINGS CORPORATION (Registrant)
Dated: February 25, 2010
	By:	/s/ Wai Leung Cheng
		Wai Leung Cheng
		Chairman

Filing Compare · MCA Holdings CORP