HYHY Hydrogen Hybrid Technologies Inc (CE)

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 16, 2009

 Hydrogen Hybrid Technologies, Inc.
 ------------------------------------------------
 (Name of Small Business Issuer in its Charter)

 Nevada 333-76242 45-0487463
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(State or other jurisdiction (Commission (IRS Employer
 of incorporation) File Number) Identification No.)

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.

(a) Dismissal of Moore & Associates, Chartered

On August 27, 2009, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of Moore and Associates, Chartered because of violations of PCAOB rules and auditing standards in auditing the financial statements, PCAOB rules and quality controls standards, and
Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and noncooperation with a Board investigation.

On September 16, 2009 (the "Dismissal Date"), the Board of Directors of Hydrogen Hybrid Technologies, Inc. (the "Registrant") voted to dismiss Moore & Associates, Chartered, terminating its relationship as the Registrant's independent registered public accounting firm.

The reports of Moore & Associates, Chartered on the audited financial statements of the Registrant for the fiscal years ended September 30, 2008 and 2007 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except a going concern qualification in its audit report dated January 10, 2009 on the Registrant's financial statements for the fiscal years ended September 30, 2008 and 2007.

During the Registrant's two most recent fiscal years, the subsequent interim periods thereto, and through the Dismissal Date, there were no disagreements (as defined in Item 304 of Regulation S-K) with Moore & Associates, Chartered on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Moore & Associates, Chartered, would have caused it to make reference in connection with its opinion to the subject matter of the disagreement. Further, during the Registrant's two most recent fiscal years, the subsequent interim periods thereto, and through the Dismissal Date, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Registrant requested that Moore and Associates, Chartered furnish it with an amended letter addressed to the U. S. Securities and Exchange Commission stating whether it agrees with the above statements. Moore and Associates, Chartered informed the Registrant that they will not be providing a letter in connection with this Current Report.

As Moore and Associates, Chartered is no longer registered with the PCAOB; the Registrant may no longer include Moore and Associates, Chartered's audit reports or consents in filings with the Commission made on or after August 27, 2009. If Moore and Associates, Chartered audited a year that we are required to include in our filings with the Commission, we will be required to have a new independent accountant, re-audit that year.

The Registrant has yet to engage a PCAOB qualified replacement auditor at this time.

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.

 /s/ Frank Carino
 ----------------------------------------
 By: Frank Carino
 Its: Chief Executive Officer
 Chief Financial Officer
Dated: September 16, 2009
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