UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13A-16 OR 15D-16 OF THE
SECURITIES EXCHANGE ACT OF 1934

Dated: ~~December~~ February 204, ~~2007~~2008

Commission File Number: 333-141113

BRITANNIA BULK PLC

Dexter House
2nd Floor
2 Royal Mint Court
London EC3N 4QN
United Kingdom
(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F x Form 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation ST Rule 101(b)(1):

Yes o No x

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation ST Rule 101(b)(7):

Yes o No x

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes o No x

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):

~~December 20,~~Appointment ~~2007: Notice is hereby given that, effective on or about December 13, 2007, Britannia Bulk plc’s parent holding company terminated the services~~ of ~~its principal independent auditor, Moore Stephens Hays LLP, of~~ New ~~York~~Non-Executive ~~(the “Former Accountant”).~~Directors

~~The~~On January 25, ~~Former~~2008, Britannia ~~Accountant~~Bulk Plc’s ~~principal accountant reports on~~ (the ~~financial statements~~“Company”) ofBoard ~~Britannia Bulk for each~~ of ~~the~~Directors ~~past two fiscal years ended December 31~~appointed, ~~2006~~with ~~and~~immediate ~~2005~~effect, ~~respectively,~~two ~~did~~new ~~not~~non-executive ~~contain~~directors anto ~~adverse~~serve ~~opinion~~on orthe ~~a disclaimer~~Company’s Board of ~~opinion~~Directors, ~~nor~~Mr. Jens ~~were~~Fehrn-Christensen ~~they~~and ~~qualified~~Mr. Soren ~~or modified as to uncertainty, audit scope or accounting principles~~Halsted.

~~The~~In ~~change~~addition into ~~auditor~~serving ~~was~~on ~~recommended~~the Company’s Board of Directors as non-executive directors, both Mr. Fehrn-Christensen and ~~approved~~Mr. Halsted bywill, with ~~Britannia~~immediate ~~Bulk~~effect, serve on the Company’s Audit Committee, with Mr. Fehrn-Christensen becoming Chairman of that committee. At its meeting on January 25, 2008, the Company’s Board of Directors also determined that Mr. John Sinders is the Company’s “audit committee financial expert”, as such term is defined in Item 16A of Form 20-F.

~~During~~On ~~the~~January 25, ~~two~~2008, ~~fiscal~~the ~~years~~Company’s ~~ended~~Board ~~December 31,~~of ~~2006~~Directors ~~and~~accepted the ~~subsequent~~ ~~interim~~resignation ~~period~~of ~~preceding~~Mr. Rex ~~such~~Harrington ~~dismissal,~~from ~~Britannia~~the ~~Bulk~~Board isof ~~not~~Directors ~~aware~~and ~~of any~~as ~~disagreements~~Chairman ~~with~~of the ~~Former~~Company’s ~~Accountant~~Audit ~~(whether~~Committee ~~resolved~~with orimmediate ~~unresolved)~~effect. Mr. Arvid ~~on any~~Tage, ~~matter~~the ofCompany’s ~~accounting~~Chairman and ~~principles~~Chief orExecutive ~~practices~~Officer, ~~financial~~ceased ~~statement~~to be a member of the Company’s Audit ~~disclosure~~Committee, oralso ~~auditing~~with ~~scope~~immediate ~~or procedure~~effect.

~~Britannia~~A ~~Bulk~~biography ~~is not aware~~ of ~~any~~each ~~reportable~~newly-appointed ~~events (as defined in Item 304(a)(1)(v) of Regulation S~~non-K)executive ~~that~~director ~~have~~is ~~occurred~~set ~~during the two most~~forth ~~recent fiscal years and the subsequent interim period preceding the dismissal of the Former Accountant~~below.

~~Britannia~~Mr. Fehrn-Christensen ~~Bulk~~previously ~~engaged~~served ~~Grant~~as ~~Thornton~~chief ~~LLP~~financial ~~(the~~officer of ~~“New~~Norden ~~Accountant”)~~A/S asfrom ~~its~~1992 to 2007. Prior ~~new~~to ~~independent~~that ~~registered~~he ~~public~~was ~~accounting~~chief ~~firm~~executive ~~effective~~officer onof orSkou ~~about~~International ~~December 13,~~A/S from 1989 to ~~2007. This~~1992, ~~appointment~~and has ~~been~~held ~~approved~~a byvariety ~~the~~of ~~Audit~~financial ~~Committee~~and ofcontrol ~~the~~positions in Danish ~~Board~~companies offrom ~~Directors~~1978. He ofis ~~Britannia~~currently ~~Bulk.~~ a ~~The~~member ~~New~~of ~~Accountant~~the ~~will~~boards ~~audit~~of ~~Britannia~~directors ~~Bulk~~of ~~financial~~Sun-Air ~~statements~~of ~~for the~~Scandinavia ~~year~~A/S ~~ending~~and ~~December~~the Hansi 31& Janus Family Foundation, ~~2007~~respectively, and ~~will~~chairman ~~review~~of ~~its~~the ~~quarterly~~boards ~~financial statements~~of ~~beginning~~directors ~~with~~of NCS ~~those~~Holding ~~prepared~~A/S ~~for~~and ~~the~~Meydesign ~~first~~ApS, ~~quarter~~respectively. Mr. Fehrn-Christensen ofholds ~~fiscal~~bachelor ~~year~~and ~~2007~~masters degrees from Copenhagen Business School.

~~During~~Mr. Halsted ~~the~~previously ~~two~~served ~~most~~as ~~recent~~managing ~~fiscal~~director ~~years~~of ~~and~~Clipper ~~the~~Group A/S ~~interim~~from ~~period~~2000 ~~preceding the~~to ~~appointment~~2006, ofwhere ~~the~~he ~~New~~was ~~Accountant,~~also ~~Britannia~~a ~~Bulk~~member ~~has~~of ~~not~~its ~~consulted with~~international ~~the~~executive ~~New~~board. From ~~Accountant~~1993 ~~regarding~~he ~~either~~held ~~(1) the~~a number ~~application~~ of ~~accounting principles~~positions toat aClipper ~~specified~~Group ~~transaction~~with ~~(either~~primary ~~completed~~responsibility orfor ~~proposed)~~sales, purchasing orand ~~the~~contracting. From 1988 to ~~type~~1992, ofhe ~~audit~~was ~~opinion~~a ~~that~~deputy ~~might~~director beat ~~rendered~~Commercial onTrading ~~Britannia~~A/S, ~~Bulk’s~~with ~~financial~~primary ~~statements~~responsibility for ship-financing. Prior to that, ~~and~~he ~~neither~~held a ~~written~~number ~~report~~of ~~nor~~positions ~~oral~~at ~~advice~~various ~~was~~companies ~~provided~~with toresponsibility ~~Britannia~~for ~~Bulk~~sales, ~~that~~purchasing ~~the~~and ~~New~~contracting. Mr. Halsted is ~~Accountant~~currently ~~concluded~~chairman ~~was~~of anthe ~~important~~boards ~~factor~~of ~~considered by~~directors ~~Britannia~~of ~~Bulk~~CS & inPartners ~~reaching~~A/S, CS & aPartners ~~decision~~Skibe asA/S, toCS & ~~the~~Partners ~~accounting~~Property orA/S, ~~financial~~HH2 A/S, ~~reporting~~Clipper ~~issue;~~Group orA/S ~~(2) any~~and ~~matter~~Sundkrog ~~that~~Property ~~was~~Company ~~either~~A/S. He ~~the~~is ~~subject~~currently a member of athe ~~“disagreement”~~boards of ~~(as~~directors ~~defined~~of inNordic ~~Regulation~~Tankers A/S-K, ~~Item~~Harbour ~~304(a)(1)(iv))~~House orA/S, ~~“reportable~~Courtney ~~event”~~Fynn ~~(as described~~Shipping inLimited ~~Regulation~~and ~~S-K,~~Argonaut ~~Item~~Shipping ~~304~~(aMarshall Islands)~~(1)(v))~~.

Britannia Bulk had previously engaged the New Accountant on or about October 5, 2007 to assist management with a high level risk assessment and with documenting certain of its existing internal control systems in preparation for management’s annual report on internal controls over financial reporting in compliance with Section 404 of the Sarbanes Oxley Act of 2002 for its next annual report on Form 20-F in respect of the fiscal year ending December 31, 2007. The New Accountant ceased providing these services to Britannia Bulk on December 11, 2007. The provision of such services by the New Accountant did not impair the New Accountant’s independence under Rule 2-01 of Regulation S-X.

Britannia Bulk has provided the Former Accountant with a copy of the disclosure provided under this Report on Form 6-K and has advised them to provide Britannia Bulk with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the disclosure made herein and, if not, stating the respects in which it does not agree. A copy of the Former Accountant’s response is attached hereto and incorporated herein by reference.

477 Madison Avenue

10th Floor

New York, NY 10022-5892

United States of America

Tel: +212/572-5500

Fax: +212/572-5572

www.haysco.com

December 20,2007

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Dear Ladies and Gentlemen:

We have read the Form 6-K dated December 20, 2007 of Britannia Bulk PIC and are in agreement with such statements, except that we are not in a position to agree or disagree with the third, sixth, seventh or eighth paragraphs of such Form 6-K.

If you have any questions or need additional information, please contact us at 212-572-5500.

Very truly yours,

Moore Stephens Hays LLP

Personal Attention ...Global Connections™

A member firm of

Moore Stephens International

Members in principal cities throughout the world

SIGNATURES

Pursuant to the requirements of the ~~Securities~~ Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized .

	~~BRITANNIA BULK PLC~~	BRITANNIA BULK PLC
	~~/s/ Fariyal Khanbabi~~	/s/ Fariyal Khanbabi
	~~Fariyal Khanbabi~~	Fariyal Khanbabi
Date: December 20, 2007	Chief Financial Officer
Date: February 4, 2008		Chief Financial Officer

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