SECURITIES AND EXCHANGE COMMISSION

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

FORM 8-K

CURRENT REPORT

~~Pursuant~~PURSUANT toTO ~~Section~~SECTION 13 orOR 15(d) ofOF

~~the~~THE ~~Securities~~SECURITIES ~~Exchange~~EXCHANGE ~~Act~~ACT ofOF 1934

Date of Report (~~Date~~date of earliest event reported): January 14, 2009 (January 8, 2009)

November 19, 2007

Imperiali, Inc.

(Exact ~~name~~ ofName ~~registrant~~Registrant as ~~specified~~Specified in Its ~~this charter~~Charter)

Florida	65-0574887	~~65-0574887~~
(State or other jurisdiction	(Commission	(IRS Employer
(State or Other Jurisdiction of	(I.R.S. Employer Identification No.)
of incorporation)	File Number)	Identification No.)
Incorporation or Organization)
777 S. Flagler Dr., Suite 800W, West Palm Beach, FL		33139
(Address of Principal Executive Offices)		(Zip Code)

Registrant's Telephone Number, including area code: (561) 805-9494

222 Lakeview Avenue
Suite 160
West Palm Beach, Florida	33401
(Address of Principal Executive Offices)	(Zip Code)

(~~Former Name~~Registrant’s orTelephone ~~Former Address~~Number, including ifArea ~~Changes~~Code): ~~Since Last Report~~(561)805-9494

~~ITEM~~(Former ~~1.01~~name ~~ENTRY~~or ~~INTO~~former Aaddress, ~~MATERIAL~~if ~~DEFINITIVE~~changed ~~AGREEMENT~~since last report)

OnCheck the ~~November~~appropriate ~~19,~~box ~~2007,~~below ~~Imperiali,~~if ~~Inc. (~~the ~~“Company”) entered~~Form ~~into~~8-K afiling ~~subscription~~is ~~agreement~~intended ~~between~~to simultaneously satisfy the ~~Company~~filing ~~and~~obligation ~~Kaiser~~of ~~Himmel~~the registrant under any of the following ~~Corp.~~provisions (~~“KHC”)~~ see General Instruction A.2. below):

~~Pursuant~~o Written tocommunications ~~the~~pursuant ~~agreement,~~to ~~the~~Rule ~~parties~~425 ~~are~~under tothe ~~provide~~Securities ~~for,~~Act ~~among~~(17 ~~other things, the~~CFR ~~following:~~230.425)

~~Consideration~~o Soliciting ~~thereof~~material ~~for~~pursuant ~~the agreement 10,000,000 shares of Imperiali Inc. common stock shall be issue~~ to ~~KHC~~Rule in14a-12 ~~exchange~~under the ~~Company~~Exchange ~~receipt~~Act ~~shall consist of: 1.6 million~~ (~~one~~17 ~~million six hundred thousand) shares of Sprint Nextel Corp. Common Stock~~CFR ~~(NYSE:S) which is held in the name of KHC at Bank of America of which has a restriction until October 2008~~240.14a-12)

~~Based~~o Pre-commencement ~~upon~~communications ~~the~~pursuant purchase of these shares of the Company, KHC et al. will advise Bank of America that upon the expiration of the Restriction Legend on the securities, these 1.6 million shares will be directly transferred to ~~Imperiali~~Rule Inc.’s Stock Brokerage Account. Furthermore, KHC agrees to notify Bank of America to incorporate this subscription agreement within its custodial agreement w2ith Bank of America for its equity holdings in Sprint Nextel Corp 14d-2(~~NYSE:S~~b). ~~This payment~~under isthe ~~non-cancelable,~~Exchange ~~and~~Act ~~Bank~~(17 ~~of America will be noticed that said~~CFR ~~transfer is to occur on October 2008~~240. ~~Account numbers and legal documents will be completed pertaining to proof of funds.~~ 14d-2(b))

~~Upon~~o Pre-commencement ~~signing~~communications ~~this~~pursuant ~~subscription~~to ~~agreement,~~Rule ~~the Company will loan a total of $380,000.00~~ 13e-4(~~three hundred and eighty thousand dollars~~c) tounder ~~KHC at~~ the ~~current prime~~Exchange ~~interest~~Act ~~rate plus 1%~~ (~~one~~17 ~~percent) due and payable October 2008. $250,000~~CFR 240.13e-4(~~two hundred fifty thousand dollars~~c) ~~will be transferred upon both parties signing this agreement and the balance within 30 days.~~)

~~ITEM 9~~Item 4.01. ~~FINANCIAL~~Changes ~~STATEMENTS~~In ~~AND~~Registrant’s ~~EXHIBITS.~~Certifying Accountant

~~None~~(a) On January 8, 2009, the registrant notified Larry O'Donnell, CPA, P.C. (“O’Donnell”) that they had been dismissed as the registrant’s auditor. The dismissal was approved by the registrant’s Board of Directors.

1O’Donnell reported only on the registrant’s financial statements for the fiscal year ended August 31, 2008. O’Donnell’s audit report 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.

~~SIGNATURES~~In connection with the audit of the Company’s financial statements for the fiscal year ended August 31, 2008 and through the date of this current report, there were: (1) no disagreements between the registrant and O’Donnell on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of O’Donnell, would have caused O’Donnell to make reference to the subject matter of the disagreements in connection with their report, and (2) no reportable events within the meaning set forth in Item 304 (a)(1)(v) of Regulation S-K.

~~Pursuant~~The toregistrant ~~the~~has ~~requirements~~provided O’Donnell a copy of the disclosures in this Form 8-K and has requested that O’Donnell furnish it with a letter addressed to the Securities and Exchange ~~Act~~Commission ofstating ~~1934,~~whether or not O’Donnell agrees with the registrant ~~has duly~~’s ~~caused~~statements ~~this~~in ~~report~~Form to8-K. A copy of the response letter from O’Donnell will be ~~signed~~filed onas ~~its~~an ~~behalf~~exhibit byto ~~the~~an ~~undersigned~~amendment ~~thereunto~~of this ~~duly~~Form ~~authorized~~8-K within two business days of receipt.

~~IMPERIALI~~(b) On January 8, ~~INC~~2009, Bythe ~~/s/~~registrant ~~Daniel~~engaged ~~Imperato~~M&K ~~Interim~~CPAs, ~~Chief~~PLLC ~~Executive~~(“M&K”) ~~Officer~~to assume the role of its new certifying accountant. The decision to engage M&K was approved by the registrant’s Board of Directors.

~~Date:~~During the during the registrant's two ~~November~~most 16recent fiscal years or any subsequent interim period and through the date of M&K’s engagement, ~~2007~~the Registrant did not consult with M&K with regard to:

(1)

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 registrant’s financial statements; or

(2)

Any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).

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 thereunto duly authorized.

	IMPERIALI, INC.

January 14, 2009	By:	/s/ Daniel Imperato
		Daniel Imperato
		Interim Non-Executive Chairman Emeritus

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