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

~~Pursuant~~Date toof ~~Section~~report 13(Date orof earliest ~~15(d~~event reported) of: December ~~the~~22, 2004

~~Securities~~REEF GLOBAL ~~Exchange~~ENERGY ~~Act of 1934~~VENTURES

~~Date of report~~ (~~Date~~Exact Name of ~~earliest~~Registrant as ~~event~~Specified ~~reported): December~~in 1,its ~~2004~~Charter)

REEF GLOBAL ENERGY VENTURES
Nevada		333-93399	To be applied for
(Exact Name of Registrant as Specified in its Charter)
(State or Other Jurisdiction of Incorporation)		(Commission File Number)	(IRS Employer Identification No.)
Nevada	333-93399	To be applied for
1901 North Central Expressway, Suite 300
(State or Other Jurisdiction	(Commission	(IRS Employer
Richardson, Texas			75080
of Incorporation)	File Number)	Identification No.)
(Address of Principal Executive Offices)			(ZIP Code)
1901 North Central Expressway, Suite 300 Richardson, Texas		75080
Registrant’s telephone number, including area code: (972) 437-6792
(Address of principal executive offices)		(Zip Code)
Not Applicable
Registrant’s telephone number, including area code: (972) 437-6792
(Former Name or Former Address, if Changed Since Last Report)
Not Applicable
(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:

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))

Item 84.01. ~~Other~~Changes ~~Events~~in Registrant’s Certifying Accountant.

~~Pursuant~~On ~~to Rule~~December ~~424(b)(3)~~22, ~~under the Securities Act of 1933~~2004, onReef ~~December 3~~Partners, ~~2004,~~LLC (“Reef ~~Global~~Partners”), ~~Energy~~the ~~Ventures~~managing ~~filed~~general apartner ~~supplement~~of toeach ~~its~~of ~~January 10,~~the ~~2002~~Reef Global Energy ~~prospectus. The~~Ventures ~~prospectus~~(the ~~supplement~~“Registrant”) ~~contained~~partnerships (the ~~audited financial~~“Partnerships”), ~~statements~~dismissed ofErnst ~~Reef~~& ~~Partners~~Young ~~LLC~~LLP at(“E&Y”) ~~and~~as ~~for~~ the ~~years~~Registrant’s independent ~~ended~~registered ~~December~~public accounting firm. ~~31,~~ ~~2003~~Effective ~~and~~December ~~2002~~22, ~~together~~2004, ~~with~~ the ~~report~~manager of ~~Ernst~~Reef &Partners ~~Young~~approved ~~LLP, independent~~the ~~registered~~engagement ~~public~~of ~~accounting~~BDO ~~firm~~Seidman, ~~dated~~LLP ~~August 20,~~(“BDO”) ~~2004. Ernst &~~as ~~Young~~independent ~~LLP~~auditors ~~consented~~for toReef Partners ~~the~~and ~~use~~each of the ~~report,~~Partnerships ~~and~~for to the ~~reference~~fiscal toyear ending December 31, ~~Ernst~~2004. BDO &will ~~Young~~act ~~LLP~~as incertifying accountant ~~the~~on ~~prospectus~~all ~~supplement~~future ~~under~~reports of the ~~caption~~Registrant ~~“Experts,” in~~and athe ~~letter~~Partnerships effective ~~dated~~immediately. The ~~December~~decision 1,to dismiss ~~2004,~~E&Y ~~appended~~and asappoint ~~Exhibit~~BDO ~~23.1~~was tomade ~~this~~by ~~report~~Reef Partners.

E&Y’s reports on the financial statements of Reef Partners and each of the Partnerships for the past two fiscal years did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During 2002 and 2003, and through the date of E&Y’s dismissal, there have been no “reportable events” requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K.

In connection with the audits of Reef Partners’ and the Partnership’s financial statements for the fiscal years ended December 31, 2002 and December 31, 2003 and in the subsequent interim period, there were no disagreements between Reef Partners, the Registrant or the Partnerships and E&Y on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of E&Y would have caused E&Y to make reference to the matter in its report.

The Registrant has requested E&Y furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter, dated December 22, 2004, is filed as Exhibit 16.1 to this Form 8-K.

Item 9.01. Financial Statements and Exhibits.

Exhibit Number		Description
23.1		Consent of Ernst & Young LLP
16.1		Letter from Ernst & Young LLP dated December 22, 2004

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.

	REEF GLOBAL ENERGY VENTURES		~~REEF GLOBAL ENERGY VENTURES~~
	By: Reef Partners LLC, Managing Member		~~By: Reef Partners LLC, Managing Member~~
Date: December 6, 2004		By:	/s/ Michael J. Mauceli
Date: December 23, 2004	By:	/s/ Michael J. Mauceli
		Michael J. Mauceli	~~Michael J. Mauceli~~
		Manager and Member	~~Manager and Member~~

Exhibit Index

Exhibit Number		Description
23.1		Consent of Ernst & Young LLP
16.1		Letter from Ernst & Young LLP dated December 22, 2004

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