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

Date of report (Date of earliest event reported)

~~September 2~~January 28, ~~2009~~ 2010

The Estate Vault Inc

(Exact Name of Registrant as Specified in Its Charter)

Nevada

(State or Other Jurisdiction of Incorporation)

000-53444		26-1930003
(Commission File Number)		(IRS Employer Identification No.)

1110 East Bonneville Ave, Las Vegas Nevada

(Address of Principal Executive Offices) (Zip Code)

866-405-3256

(Registrant’s Telephone Number, Including Area Code)

(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 (see General Instruction A.2. below):

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 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.~~1

(a) On August 6, 2009, Board of Directors of the Registrant dismissed Moore & Associates Chartered, its independent registered public account firm. On the same date, August 6, 2009, the accounting firm of Seale and Beers, CPAs was engaged as the Registrant’s new independent registered public account firm. On August 27, 2009, the Public Accounting Oversight Board (“PCAOB”) revoked the registration of Moore because of violations of PCAOB rules and auditing standards in auditing the financial statements, PCAOB rules and quality controls standards, and Section ~~10(b)~~ of4 ~~the Securities Exchange Act of 1934 and rule 10b~~-5 ~~thereunder,~~Matters ~~and~~Related ~~noncooperation with a Board investigation. At this time The Board of Directors has not received a letter from Moore~~ to ~~replace the previous letter as described in Exhibit 16.1 dated August 6, 2009 but The Board of Directors of the Registrant plans to pursue said letter. The Board of Directors of the Registrant~~ ~~and~~Accountants ~~the Registrant’s Audit Committee approved of the dismissal of Moore & Associates Chartered~~ and ~~the~~Financial engagement of Seale and Beers, CPAs as its independent auditor. None of the reports of Moore & Associates Chartered on the Company’s financial statements for either of the past two years or subsequent interim period contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except that the Registrant’s audited financial statements contained in its Form 10-K for the fiscal year ended November 30,2008 was not a going concern qualification in the registrant’s audited financial statements. Statements

~~During the registrant’s two most recent fiscal years and the subsequent interim periods thereto, there were no disagreements with Moore and Associates, Chartered~~Item ~~whether or not resolved,~~ 4.02. Non-Reliance on ~~any~~Previously ~~matter~~Issued ofFinancial ~~accounting~~Statements ~~principles~~ or ~~practices,~~a ~~financial~~Related ~~statement~~Audit ~~disclosure,~~Report or ~~auditing scope or procedure, which, if not resolved to Moore and Associates, Chartered’s satisfaction, would have caused it to make~~Completed ~~reference~~Interim ~~to the subject matter of the disagreement in connection with its report on the registrant’s financial statements~~Report.

(a) On January 22, 2010, The Estate Vault, Inc (the “Company”) received a letter from its accountants, Seale & Beers, CPAs (“SB”), informing the Company that SB became aware of material accounting errors in the Company’s Form 10-Q for the period ended November 30, 2008 and Form 10Q for the period ending February 29, 2010 filed with the Securities and Exchange Commission (SEC) on November 16, 2009 and December 24, 2009 respectively. While the Company believed at the time that SB had reviewed the referenced Form 10-K, the Company will amend its November 30, 2009 Form 10K and its February 29, 2010 Form 10-Q after review by the Company’s current accountant. The Company has discussed with SB the matters disclosed in this filing.

(b) The ~~registrant has~~ ~~requested~~Chief ~~that~~Executive ~~Moore~~Officer/President ~~and~~of ~~Associates,~~the ~~Chartered~~Company ~~furnish~~has itdiscussed ~~with~~these amatters disclosed ~~letter~~in ~~addressed~~this tofiling ~~the~~on ~~Securities~~Form ~~and~~8-K ~~Exchange~~with ~~Commission~~the ~~stating~~Company’s ~~whether~~independent itpublic accountants ~~agrees~~on ~~with~~approximately ~~the~~January ~~above~~26, ~~statements~~2010.

b) Section On9 ~~August 6,~~– ~~2009,~~Financial ~~the~~Statements ~~registrant engaged Seale~~ and ~~Beers, CPAs as its independent accountant. During the two most recent fiscal years and the interim periods preceding the engagement, the registrant has not~~ ~~consulted Seale and Beers, CPAs regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-B.~~ Exhibits

~~ITEM~~Item 79.01 Financial ~~FINANCIAL~~Statements ~~STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS~~and Exhibits.

a) Not Applicable.

Exhibit #	Description
99.1	Item 4.02(b) Letter of Non-Reliance from Seale and Beers, CPAs dated January 21, 2010.

~~b) Not Applicable.~~2

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.

Date: January ~~September 2~~28, ~~2009~~ 2010


By:		/s/ Boyd Soussana
Name:		Boyd Soussana
Title:		CEO

Filing Compare · Estate Vault, Inc.