UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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FORM 8-K

^{______________}

CURRENT REPORT

Pursuant to Section 13 or 15(d) of ~~the~~The Securities Exchange Act of 1934

~~July 16, 2009~~ Date of Report (Date of earliest event reported): October 2, 2009

~~ATLAS~~CHEYENNE ~~OIL~~RESOURCES ~~AND~~CORP. (Exact ~~GAS,~~name ~~INC.~~of registrant as specified in its charter)

(Exact name of registrant as specified in its charter)


Nevada	333-140204	76-0672176
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)

Nevada	333-140204	76-0672176
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

7305 Calle Sagrada

~~1020~~Bakersfield, –CA ~~30 Brookstown Avenue~~93309

~~Winston-Salem,~~(Address ~~North~~of ~~Carolina 27101~~principal executive office)

~~(Address~~Issuer's oftelephone ~~principal~~number: ~~executive offices)~~ (~~Zip Code~~661) 345-1125

~~(336)~~Atlas ~~723-0908 Registrant’s~~Oil ~~telephone~~& ~~number~~Gas, ~~including~~Inc ~~area code~~

N/A

(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:

¨ 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))

~~SECTION 7. – REGULATION FD~~Section 4

~~Item~~Matters ~~7.01~~Related to Accountants and Financial Statements

~~Regulation~~Item ~~FD Disclosure~~4.01

InChanges accordance with documentation filed with the NASDAQ Stock Market, Atlas Oil and Gas, Inc., a Nevada corporation (the “Company”) effectuated a reverse stock split (the “Reverse Stock Split”) of its shares of common stock as of open of market Thursday, July 16, 2009. The ratio of the Reverse Stock Split is one for one hundred shares (1:100) issued and outstanding. Each shareholder of the Company holding one hundred shares of common stock will receive in ~~lieu~~Registrant’s ~~thereof~~Certifying ~~one share of common stock of the Company.~~ Accountant

~~The~~On ~~Board~~October 2, of2009, ~~Directors determined that it was in~~ the ~~Company’s~~sole ~~best~~director ~~interests~~of toCheyenne ~~effect the~~Resources ~~Reverse~~Corp. ~~Stock~~(formerly ~~Split~~Atlas ~~and~~Oil ~~considered~~& ~~certain~~Gas, ~~factors including~~Inc.), ~~but~~terminated ~~not~~Lawrence ~~limited~~Scharfman ~~to:~~CPA P.A. (i“Scharfman”) ~~current~~as ~~trading price of~~ the ~~Company~~company’s ~~shares~~independent ofauditor. ~~common~~The ~~stock~~company onterminated the ~~OTC~~audit ~~Bulletin~~engagement ~~Board~~of ~~and~~Scharfman ~~potential~~after tolearning ~~increase~~that, ~~the~~on ~~marketability~~August 11, ~~and~~2009, ~~liquidity of~~ the Public Company’s ~~common~~Accounting ~~stock;~~Oversight ~~(ii)~~Board ~~possible~~revoked ~~reluctance~~the registration of ~~brokerage~~Scharfman ~~firms~~because ~~and~~of ~~institutional~~deficiencies ~~investors to recommend lower-priced stocks to their clients or to hold~~ in ~~their~~the ~~own~~conduct ~~portfolios;~~of ~~and~~certain ~~(iii) desire to meet future requirements~~ of ~~per-share~~its ~~price~~audits and ~~net~~procedures. ~~tangible~~Scharfman ~~assets~~audited ~~and~~the ~~shareholders’~~company ~~equity~~financial ~~relating~~statements tofor ~~admission~~the ~~for~~fiscal ~~trading~~year onended ~~other~~December 31, ~~markets~~2008.

The ~~total~~auditor’s ~~number~~report ofon ~~shares~~the financial statements of ~~common~~Cheyenne ~~stock~~Resources ~~issued~~Corp. during the fiscal year ended December 31, 2008, contained no adverse opinion or disclaimer of opinion and ~~outstanding~~were ~~pre-Reverse~~not ~~Stock~~modified ~~Split~~as ~~was~~to 32uncertainty,~~000~~ audit scope,~~000~~ or accounting principles. ~~The~~However, ~~total~~the ~~number~~auditor’s ofreport ~~shares~~for ofthe ~~common~~2008 ~~stock~~fiscal ~~issued~~year ~~and~~did ~~outstanding~~contain ~~post-Reverse~~a ~~Stock~~qualification ~~Split~~based ~~will~~on bethe ~~320,000~~company’s ability to continue as a going concern.

The ~~Company~~company has provided a draft of this Report on Form 8-K to Scharfman and has requested that it furnish to the company a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the company in this Form 8-K and, if not, stating the respects in which it does not agree. The company will promptly file a copy of Scharfman’s ~~new~~response ~~trading~~to ~~symbol~~this request as an amendment to this Report, after the response is ~~“AOLG”~~received.

~~SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS~~SIGNATURES

~~Item~~Pursuant 9to 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.01

~~Financial~~Cheyenne ~~Statements~~Resources ~~and~~Corp. ~~Exhibits~~(formerly Atlas Oil & Gas, Inc.) By: /s/ Dan Motsinger Dan Motsinger Chief Executive Officer

~~(a)~~Date: October 27, ~~Financial Statements of Business Acquired.~~ 2009

Not applicable.

(b) Pro forma Financial Information.

Not applicable.

(d) Exhibits.

Not applicable.

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.

ATLAS OIL AND GAS INC. By: /s/ DAN MOTSINGER Dan Motsinger Chief Executive Officer

Date: July 23, 2009

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