~~U.S.~~UNITED STATES SECURITIES AND EXCHANGE COMMISSION 

~~WASHINGTON~~Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 orOR 15(d) of the Securities Exchange Act of 1934

~~DATE~~Date OFof ~~REPORT~~Report (~~DATE~~Date OFof ~~EARLIEST~~earliest ~~EVENT~~event ~~REPORTED~~reported): ~~March~~December 1514, 2010

Commission File No. 000-50468

MODERN CITY ENTERTAINMENT, INC.

(Exact name of ~~small~~registrant ~~business issuer~~ as specified in its charter) 

Washington	98000-~~0206033~~50468	98-0206033
(State or other jurisdiction of	(IRS Employer
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)
incorporation or organization)	Identification No.)

1815 Griffin ~~Road~~Rd., Suite 207, Ft. Lauderdale, FL. 33004 ~~33322 (Address of principal executive offices)~~

(~~305~~Address of principal executive offices) ~~970-4898~~(Zip code)

~~(Issuer~~Registrant’s telephone number, including area code:(305) 970-4898

n/a

(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 ~~communication~~ commencement communications pursuant to Rule ~~425~~14d-2(b) under the ~~Securities~~Exchange Act (17 CFR ~~230~~ 240.~~425~~14d-2(b).)

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))

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ITEM 4.01 CHANGES IN ~~REGISTRANT'S~~REGISTRANTS CERTIFYING ACCOUNTANT

OnITEM ~~March 15, 2010, Larry O'Donnell, CPA, P~~4.C CHANGES ~~("Larry~~IN ~~O'Donnell")~~CERTIFYING was appointed as the independent auditor for Modern City Entertainment, Inc. (the "Company") commencing with the year ending December 31, 2009, and Kramer Wiseman and Associates, LLP ("KWA") were dismissed as the independent auditors for the Company as of March 15, 2010.ACCOUNTANT

~~The~~(a) On ~~report of KWA on the financial statements for~~ December 3114, ~~2008~~2010, asLarry ~~published~~O'Donnell, ~~on November 15~~CPA, ~~2009 did not contain any adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty~~P.A., ~~audit~~the ~~scope or accounting principles except that KWA~~company’s ~~report~~independent onpublic ~~the~~accountant ~~financial~~resigned ~~statements~~due ~~for~~to ~~the~~Larry ~~years~~O'Donnell's ~~ended~~license ~~December 31,~~being ~~2008~~revoked ~~and~~by ~~December 31, 2007 contained an explanatory paragraph indicating that substantial doubt exists about~~ the ~~Company’s ability to continue as a going concern~~PCAOB.

~~During~~Larry ~~the~~O'Donnell, ~~Company~~CPA, P.A.'s ~~two~~reports ~~most~~on ~~recent~~our ~~fiscal~~financial ~~years~~statements ~~and~~as ~~subsequent~~of ~~interim~~and ~~periods~~for ~~where~~the ~~KWA~~fiscal ~~was~~year ~~the~~ended ~~auditor~~December 31, ~~and~~2009 ~~through~~did ~~March~~not ~~15,~~contain ~~2010~~an ~~there~~adverse ~~were~~opinion noor ~~"reportable~~a ~~events"~~disclaimer asof ~~such~~opinion ~~term~~and iswere ~~described~~not inqualified ~~Item~~or ~~304(a)(1)(v)~~modified ofas ~~Regulation~~to ~~S-K~~uncertainty, ~~under~~audit ~~the~~scope, ~~Securities~~or ~~Exchange~~accounting ~~Act~~principles, ofexcept ~~1934,~~that asits ~~amended~~report ~~(the~~contained ~~"Exchange~~a ~~Act"),~~going ~~with~~concern ~~respect~~qualification as to the ~~Company~~ability of us to continue.

During ~~the~~Modern ~~Company'~~City’s two most recent fiscal years, December 31, 2009 and ~~subsequent~~2008, ~~interim~~and ~~periods~~the ~~where~~subsequent ~~KWA~~period ~~was~~through the ~~auditor~~date of resignation, ~~prior~~January to1, ~~March~~2010 15through December 14, 2010, inthere ~~the~~were ~~annual~~no ~~report~~disagreements ~~December~~on ~~31,~~any ~~2008~~matter of accounting principles or practices, ~~and~~financial ~~including~~statement ~~the~~disclosure, ~~interim~~or ~~quarters~~auditing scope of ~~March~~procedure ~~31,~~which ~~2009~~disagreement(s), ~~June~~if ~~30,~~not ~~2009~~resolved ~~and~~to ~~September~~the 30satisfaction of Larry O'Donnell, ~~2009~~CPA, ~~there~~P.C., ~~were~~would nohave ~~"reportable~~caused ~~events"~~it asto ~~such~~make ~~term~~reference isto the subject matter of the disagreement(s) in connection with its report as described in Item 304 (a)(1)(viv) of Regulation S-~~B under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), with respect to the Company~~K.

~~During~~(b) On January 4, 2011 the board of directors of Modern City engaged the accounting firm of De Joya Griffith & Company', LLC as principal accountants of Modern City’s ~~two~~for the fiscal year ended December 31, 2010. Modern City’s did not consult with De Joya Griffith & Company, LLC during the most recent two fiscal years and ~~any~~the subsequent interim period ~~through~~preceding the ~~date~~engagement of ~~dismissal,~~De ~~there~~Joya ~~were~~Griffith no& ~~disagreements~~Company, ~~with~~LLC ~~KWA~~ on ~~any~~January ~~matter~~4, 2011 regarding the application of accounting principles to a specific completed or ~~practices~~contemplated transaction, or the type of audit opinion that might be rendered on Modern City’s financial ~~statement~~statements. Neither ~~disclosure,~~written ornor ~~auditing~~oral ~~scope~~advice orwas ~~procedure,~~provided ~~which~~that ~~disagreement~~was an important factor considered by De Joya Griffith & Company, ifLLC ~~not~~in ~~resolved~~reaching a decision as to the ~~satisfaction~~accounting, ofauditing ~~KWA,~~or ~~would~~financial ~~have~~reporting ~~caused~~issue; itor toany ~~make~~matter ~~reference~~that towas the subject ~~matter~~ of ~~the~~a ~~disagreements~~disagreement or event identified in ~~connection~~response ~~with~~to ~~its~~paragraph ~~report~~(a)(1)(iv) of Item 304 of Regulation S-K.

~~During~~ITEM ~~the~~9.01. FINANCIAL ~~Company's~~STATEMENTS ~~two~~AND most recent fiscal years and through March 15, 2010, the Company did not consult with Larry O'Donnell with respect to the Company regarding (i) 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 financial statements, (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act and the related instructions to Item 304 of Regulation S-K) or a "reportable event" (as such term is described in Item 304(a)(1)(v) of Regulation S-K), or (iii) any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. EXHIBITS

~~The~~Exhibit ~~Company~~16-Letter ~~has~~from ~~furnished~~Larry a copy of this Report to KWA and requested them to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K andO'Donnell, ~~if not~~CPA, ~~stating~~P.A. ~~the~~dated ~~respects~~January in5, ~~which it does not agree~~2011.

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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.

	Modern City Entertainment, Inc.
Date: April 13, 2010	By:	/s/ William Erfurth
		William Erfurth
		Chief Executive Officer

Dated: January 5, 2011

~~-3-~~Modern City Entertainment, INC.

~~April~~By: /s/WILLIAM ~~12, 2010~~ERFURTH

~~U.S. Securities and Exchange Commission~~ ------------------

~~100~~Name: FWilliam ~~Street, N.E.~~Erfurth

~~Washington,~~Title: Chief ~~D.C.~~Executive ~~20549~~Officer

~~Ladies and Gentlemen:~~-2-

We were previously the independent registered public accounting firm of Modern City Entertainment, Inc., a Washington corporation (the "Company") and we reported on the balance sheets of the Company for the year ending December 31, 2008 and the related statements of operations, stockholders' equity and cash flows for the year then ended.

On March 15, 2010, we were dismissed as the independent registered public accounting firm of the Company We have read the Company's statements included under Item 4.01 of its Form 8-K, dated April 12, 2010 and we agree with such statements.

Sincerely,

/s/ Kramer, Weisman & Associates

----------------------------

Kramer, Weisman & Associates

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