UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

~~FORM~~ Form 8-K

CURRENT REPORT

~~PURSUANT~~ TO Pursuant ~~SECTION~~to Section 13 ORor 15(d) of the Securities Exchange Act of 1934

OF ~~THE~~ ~~SECURITIES~~ Date ~~EXCHANGE~~of ~~ACT~~Report OF(Date ~~1934~~of earliest event reported): 08/16/2010

nCoat, Inc.

(Exact name of registrant as specified in its charter)

~~Date~~ of ~~Report~~ Commission ~~(Date~~File ~~of earliest event reported)~~Number: ~~June 29, 2007~~ 333-121660

Delaware	333-121660	98-0375406
DELAWARE		98-0375406
State of Incorporation	(Commission File Number)	(IRS Employer Identification No.)
(State or other jurisdiction of		(IRS Employer
incorporation)		Identification No.)

7237 Pace Drive

P.O. Box 38

Whitsett, NC 27377

(Address of principal executive offices, including zip code)

~~Registrant's~~ ~~telephone number, including area code (~~ 336) -447-2000

~~(Former~~ ~~name~~ (Registrant’s ~~and~~telephone ~~address~~number, ifincluding ~~changed~~area ~~since last report~~code)

[ (Former ]name ~~Written~~or ~~communications~~former ~~pursuant~~address, toif ~~Rule~~changed ~~425~~since ~~under~~last ~~the Securities Act (17 CFR 230.425~~report)

[ Check ]the ~~Soliciting~~appropriate ~~material~~box ~~pursuant~~below toif ~~Rule~~the ~~14a~~Form 8-12K ~~under~~filing is intended to simultaneously satisfy the ~~Exchange~~filing ~~Act~~obligation ~~(17~~of ~~CFR~~the ~~240.14a-12)~~registrant under any of the following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

[ Item ]1.03. Bankruptcy ~~Pre-commencement~~or ~~communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))~~Receivership

~~Item~~ On 2August 16, 2010, nCoat, Inc.01 ~~Completion~~("nCoat" or the "Company"), and its subsidiaries nTech, Inc. ("nTech"), MCC, Inc. ("MCC") and High Performance Coatings, Inc. ("HPC" and collectively, the "nCoat Parties") filed a voluntary petition in the United States Bankruptcy Court for the Middle District of ~~Acquisition~~North orCarolina, ~~Disposition~~Greensboro Division, seeking relief under the provisions of ~~Assets~~Chapter 11 of Title 11 of the United States Code (the "Bankruptcy Code"). The case numbers are as follows: nCoat, Case No. 10-11512; nTech, Case No. 10-11513; MCC, Case No. 10-11514; and HPC, Case No. 10-11515.The Company will continue to operate its business and those of the nCoat Parties as debtor-in-possession under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and the orders of the Bankruptcy Court.

On ~~June~~ ~~29, 2007, nCoat, Inc. (the “Company”), completed the acquisition of all the~~ SIGNATURES ~~capital stock of MCC, Inc. (Metallic Ceramic Coatings or "MCCI"), doing business~~ in the marketplace under the brand of JET-HOT® Coatings. The Company had previously disclosed the entry into the Stock Purchase Agreement (the “SPA”) in a Current Report filed with the Securities and Exchange Commission on June 22, 2007.

Pursuant to the SPA, the Company acquired all of the issued and outstanding stock of MCCI (the “Shares”) from the shareholders of MCCI (the “Holders”). The purchase price paid for the Shares was $6.5965 per share, for an aggregate purchase price of $6,000,000. The Company purchased the Shares from the shareholders of MCCI. Of the Purchase Price, the Company agreed to pay $5,000,000 in cash, on a pro- rata basis to the holders of the Shares, with the remaining $1,000,000 to be paid in 1,333,333 shares of restricted common stock of the Company (the “Purchase Shares”). The Purchase Shares were placed into an escrow to be available to compensate the Company pursuant to the indemnification obligations of the Stockholders as set forth in the SPA. The escrow will terminate on the earlier of (a) the date on which the escrow agent receives instructions to terminate the escrow from all of the shareholders and the Company; or (b) the eighteenth (18th) month anniversary of the closing of the transaction.

Prior to the closing of the transaction, there were no material relationships between the holders of the Shares and the Company or any of its affiliates, directors, officers, or associates of the officers or directors of the Company.

The foregoing description of the SPA is not complete and is qualified in its entirety by reference to the Agreement, a copy of which was filed as Exhibit 2.1 to the Current Report on Form 8-K filed on June 22, 2007, and incorporated herein by reference.

Item 7.01. Regulation FD Disclosure.

On July 2, 2007, the Company issued a press release announcing the closing of the transaction. The press release is attached hereto as Exhibit 99.1 to this Report.

In accordance with General Instruction B.2 of Form 8-K, the information in this section of this Report shall not be deemed filed for the purpose of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall it be deemed incorporated by reference in any filing.

Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired

Financial information required to be disclosed pursuant to this Item will be filed within 71 days following the date this Current Report on Form 8-K is required to be filed.

(b) Pro Forma Financial Information

Pro forma financial information required to be disclosed pursuant to this Item will be filed within 71 days following the date this Current Report on Form 8-K is required to be filed.

(d) Exhibits.

The following exhibits are filed herewith:

99.1 Press Release issued by nCoat, Inc., on July 2, 2007.

SIGNATURE

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.

Date: July 6, 2007	nCoat, Inc.
			nCoat, Inc.
	By: /s/ Paul S. Clayson
Date: August 16, 2010		By:	/s/ Paul S. Clayson
	Name: Paul S. Clayson
			Paul S. Clayson
	Title: Chief Executive Officer
			Chief Executive Officer

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