UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 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): ~~March~~August 1030th, 2010

EL MANIEL INTERNATIONAL, INC.

(Exact name of registrant as specified in Charter

NEVADA		333-148988		562672870
(State or other jurisdiction of incorporation or organization)		(Commission File No.)		(IRS Employee Identification No.)

~~13520 Oriental St. Rockville~~5-4, Md4th ~~20853~~Floor,

~~(Address of~~Jalan ~~Principal Executive Offices)~~11/48A,

~~_______________~~Sentul Raya Boulevard,

~~(202) 536-5191~~Off Jalan Sentul,

51000 Kuala Lumpur

Malaysia

_____________

(603) 404-37881

(Issuer Telephone number)

_______________

7424 Brighton Village Drive, Raleigh, NC 27616

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:

[_]	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 240.14[a-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))

~~(Former Name~~SECTION or4 ~~Former~~- ~~Address,~~MATTERS ifRELATED ~~Changed~~TO ~~Since~~ACCOUNTANTS ~~Last~~AND ~~Report)~~FINANCIAL STATEMENTS

~~Check~~Item ~~the appropriate~~4.01 ~~box below if the Form 8~~-K ~~filing~~Changes isin ~~intended~~Registrant's toCertifying ~~simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):~~Accountant

oEl ~~Written~~Maniel ~~communications~~International ~~pursuant~~Inc., to(the ~~Rule~~“Company”) ~~425~~has ~~under~~received the ~~Securities~~resignation ~~Act~~of ~~(17~~Webb ~~CFR~~& ~~230~~Co- P.~~425~~A. (the “Former Accounting Firm”) as its independent registered public accounting firm, effective as of August 30th, 2010.

oItem ~~Soliciting~~4. ~~material pursuant to Rule 14a-12 under the Exchange Act~~ 01(17a) Previous ~~CFR~~Independent ~~240.14a-12)~~Accountants

oInformation ~~Pre-commencement~~Required ~~communications~~by ~~pursuant~~Item to304(a)(1) ~~Rule~~of ~~14d~~Regulation S-~~2(b)~~K under the Securities Exchange Act ~~(17~~of ~~CFR~~1934, ~~240.14d-2~~as amended (b“Regulation S-K”)).

o(i) ~~Pre-commencement~~On ~~communications~~August ~~pursuant~~30th, to2010, ~~Rule~~the ~~13e-4(c)~~Former ~~under~~Accounting Firm resigned as the ~~Exchange~~Company’s ~~Act~~independent ~~(17~~registered ~~CFR~~public ~~240~~accounting firm effective on that date.~~13e-4(c))~~

~~ITEM 1.01 ENTRY~~(ii) ~~INTO~~The Areport ~~MATERIAL~~of ~~DEFINITIVE~~the ~~AGREEMENT~~Former Accounting Firm of the Company's financial statements as of and for the years ended September 30th, 2009 and 2008, did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

~~On March 10, 2010~~ (~~the “Closing Date”~~iii), ~~Co-Max~~The ~~International,~~reports ~~acquired~~of the ~~majority~~Former ~~of the~~Accounting ~~issued~~Firm ~~and~~on ~~outstanding common stock of EL MANIEL INTERNATIONAL, INC., a Nevada corporation (~~the “Company~~”), in~~’s ~~accordance~~financial ~~with~~statements aas ~~stock purchase~~of ~~agreement (the “Stock Purchase Agreement”) by~~ and ~~between~~for ~~Barbara Tejeda~~the ~~and~~years ~~Co-Max~~ended ~~International. On~~September ~~the Closing Date~~30th, ~~pursuant~~2009 toand ~~the terms~~2008 ofcontained ~~the~~an ~~Stock~~explanatory ~~Purchase~~paragraph ~~Agreement,~~which ~~Co-Max~~noted ~~purchased~~that ~~from~~there ~~Tejeda~~was ~~65,000,000 shares~~substantial ofdoubt ~~common~~as ~~stock~~to ~~for $325,000.00. On March 10, 2010,~~ the Company’s ~~entered into~~ability ato ~~stock~~continue ~~purchase~~as ~~agreement~~a ~~with~~going ~~Barbara~~concern ~~Tejeda~~as ~~in which~~ the Company ~~purchased~~ ~~5,000,000~~has ~~shares~~incurred ofnet ~~the~~losses ~~Company’s~~since ~~stock~~inception ~~from~~and ~~Ms.~~existing ~~Tejeda~~uncertain ~~in consideration~~conditions ~~for~~which the ~~transfer~~Company offaces ~~all~~relative ofto ~~the~~its ~~shares~~obtaining ofcapital Elin ~~Maniel International Inc.,~~ the ~~former~~equity ~~wholly owned subsidiary of the Company~~markets.

~~ITEM 5~~ (v) During the two most recent fiscal years and the period through August 30, 2010, the former accounting firm has advised the Board of Directors about material weaknesses relating to the ineffective internal controls over financial reporting and the company's lack of an effective Board of Directors and functioning Audit Committee.~~01.~~ ~~CHANGES~~As INof ~~CONTROL~~August OF30, ~~REGISTRANT~~2010, the former accounting firm also advised the Company that information had come to their attention that caused them the inability to rely on management's representations.

OnThe ~~the Closing~~Company ~~Date,~~has ~~pursuant~~requested tothat the ~~terms~~Former ofAccounting ~~the~~Firm ~~Stock~~furnish ~~Purchase~~it ~~Agreement,~~with ~~Co-Max International purchased~~ a ~~total~~letter ofaddressed ~~65,000,000~~to ~~shares~~the ofSecurities ~~the~~and ~~Company’s~~Exchange ~~common stock. As~~Commission astating ~~result~~whether ofor anot ~~Share~~it ~~Purchase~~agrees ~~Agreement~~with the ~~Company experienced~~above astatement. ~~Change~~A incopy ~~Control~~of ~~under~~the ~~which~~letter ~~73.34%~~from of the ~~shares~~Former ofAccounting ~~the~~Firm ~~company are~~is ~~now~~attached ~~held~~hereto byas ~~Co-Max~~Exhibit ~~International,~~16.1 ~~the~~to ~~new~~this ~~majority~~Form ~~shareholder~~8-K.

~~ITEM 5~~Item 4.~~02.~~ ~~DEPARTURE~~01(b) New OFIndependent ~~DIRECTORS OR PRINCIPAL OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT OF PRINCIPAL OFFICERS.~~Accountants

~~In accordance~~On ~~with~~September ~~the~~1st, ~~change~~2010, inwe ~~control~~engaged ~~Barbara~~Michael ~~Tejeda~~T. ~~resigned~~Studer, asCPA ~~the~~P.C. ~~Company's President,~~(The ~~CEO any~~“New ~~other~~Accounting ~~officer~~Firm”) ~~positions~~as ~~held~~our byindependent ~~her~~accountants ~~and~~for ~~Chairman of~~ the ~~Board~~year ofending ~~Directors~~September ~~on March 10h~~30th, 2010 ~~and~~. The ~~Rafael~~Board ~~Tejeda~~made ~~resigned~~the asdecision ~~Secretary~~to ofengage the ~~Company. The resignation~~New ~~was~~Accounting ~~not~~Firm ~~the~~acting ~~result~~under ofauthority ~~any~~delegated ~~disagreement~~to ~~with~~it and the ~~Company~~Board onof ~~any matter~~Directors ~~relating~~approved to the ~~Company's~~same ~~operations,~~on ~~policies~~September or2nd, ~~practices~~2010.

OnThe Company has not consulted with the ~~same~~ ~~date~~New ~~Khoo~~Accounting ~~Hsiang~~Firm ~~Hua~~during ~~and~~our ~~Lee~~two ~~Tuck~~most ~~Hing~~recent ~~were~~fiscal ~~appointed~~years or during any subsequent interim period prior to its appointment as ~~Directors~~New Accounting Firm regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the ~~Company~~ type of audit opinion that might be rendered on our financial statements, and ~~David~~neither E.a ~~Price~~written report was provided to us nor oral advice was provided that the New Accounting Firm concluded was an important factor considered by the Company in reaching a decision as ~~Secretary~~to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).

~~Khoo~~Item ~~Hsiang~~9.01. ~~Hua~~Financial ~~has~~Statements ~~held managerial~~ and directorship positions within diverse industries for companies in Malaysia and Hong Kong in the fields of corporate finance, restructuring, mergers and acquisitions, internal audit, insolvency practice, and other corporate advisory positions. He has an MBA in Finance from Charles Sturt University (Australia).Exhibits

Lee Tuck Hing brings vast experience in managerial auditing and accounting with emphasis in property development, particularly project financing, and loan facilities procurement. Mr. Hing has a Diploma in Accounting and Costing.Exhibits

As16.1 Letter offrom ~~the date~~Webb of& ~~this~~Co- filing, there has not been any material plan, contract or arrangement (whether or not written) to which Khoo Hsiang Hua, Lee Tuck Thing and David Price are a party in connection with this appointment as a director and an officer of this CompanyP.A.

~~ITEM 9.01. EXHIBITS.~~SIGNATURE

(d)	Exhibits.
	Exhibit #	Description
	1.1	Stock Purchase Agreement by and between Barbara Tajeda and Co-Max International.

Pursuant to the requirements of the Securities Exchange Act of 1934, El Maniel International Inc. has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

~~SIGNATURES~~EL MANIEL INTERNATIONAL, INC. By: /s/ Khoo Hsian Hua Name: Khoo Hsian Hua Title: Director

~~Pursuant to~~Date: September ~~the requirements of the Securities Exchange Act of 1934~~2nd, ~~the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.~~2010

El Manuel International Inc. By: /s/ Khoo Hsiang Hua KHOO HSIANG HUA Chief Executive Officer

Dated: March 12, 2010

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