UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

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FORM 8-K

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CURRENT REPORT

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

~~SECURITIES EXCHANGE~~DATE ~~ACT~~OF REPORT (DATE OF ~~1934~~EARLIEST EVENT REPORTED): MAY 18, 2009

~~DATE OF REPORT~~VALOR ENERGY CORP. (~~DATE~~Exact OFName ~~EARLIEST~~of ~~EVENT~~Registrant ~~REPORTED~~as specified in its charter)~~: December~~ ~~20, 2003~~

~~Aquatic Cellulose~~Commission ~~International~~file ~~Corporation~~number 0-27063

Nevada 82-0381904 ------ ---------- (~~EXACT NAME~~State OFor ~~REGISTRANT~~other ASjurisdiction ~~SPECIFIED~~(I.R.S. INemployer ~~CHARTER~~incorporation or organization) identification number) 121G Shuswap Street NW, Salmon Arm B.C. V1E 4P2 ------------------------------------------ ------- (Address of principal executive offices) (Zip Code)

DELAWARE	0-21384	82-0381904
(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)	(COMMISSION FILE NO.)	(IRS EMPLOYEE IDENTIFICATION NO.)

Registrant's telephone number, including area code: (250) 833-1985

~~331 4th Street~~(Former NEName or Former Address, if Changed Since Last Report)

~~Salmon Arm~~Check Bthe 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.C2. ~~V1E~~below): ~~4P2~~

~~(ADDRESS OF~~|_| ~~PRINCIPAL~~Written ~~EXECUTIVE~~communications ~~OFFICES~~pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (~~250) 833~~17 CFR 240.14a-~~1985~~ 12)

|_| Pre-commencement communications pursuant to Rule 14d-2(~~ISSUER TELEPHONE~~b) ~~NUMBER~~under the Exchange Act (17 CFR 240.14d-2(b))

~~(FORMER NAME~~|_| ORPre-commencement ~~FORMER~~communications ~~ADDRESS,~~pursuant IFto ~~CHANGED~~Rule ~~SINCE~~13e-4(c) ~~LAST~~under ~~REPORT~~the Exchange Act (17 CFR 240.13e-4(c))

~~Check the appropriate~~ITEM ~~box~~4.01 ~~below~~CHANGES ifIN ~~the~~REGISTRANT’S ~~Form~~CERTIFYING ~~8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A~~ACCOUNTANT.~~2. below):~~

oEffective ~~Written~~May ~~communications~~18, ~~pursuant~~2009, tothe ~~Rule~~client ~~425~~auditor ~~under~~relationship between Valor Energy Corp. (the ~~Securities~~"Company") ~~Act~~and Peterson Sullivan LLP (17“Peterson ~~CFR~~Sullivan”) ~~230~~was terminated as Peterson Sullivan LLP was dismissed by the Company.~~425~~ Effective May 18, 2009, the Company engaged K.R. Margetson Ltd. ("Margetson") as its principal independent public accountant for the fiscal year ended May 31, 2009. The decision to change accountants was recommended, approved and ratified by the Company's Board of Directors effective May 18, 2009.

oPeterson ~~Soliciting~~Sullivan's ~~material~~report ~~pursuant~~on the financial statements of the Company for the fiscal years ended May 31, 2007 and May 31, 2008, and any later interim period reviewed by Peterson, did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to ~~Rule~~uncertainty, ~~14a-12~~audit ~~under~~scope or accounting principles except for concerns about the ~~Exchange~~Company's ~~Act~~ability ~~(17~~to ~~CFR~~continue ~~240.14a~~as ~~-12)~~a going concern.

oIn ~~Pre-commencement~~connection ~~communications~~with ~~pursuant~~the audit of the Company's fiscal years ended May 31, 2007 and May 31, 2008, and any later interim period reviewed by Peterson Sullivan, there were no disagreements between Peterson Sullivan and the Company on a matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to ~~Rule~~the ~~14d-2(b)~~satisfaction ~~under~~of Peterson Sullivan would have caused Peterson Sullivan to make reference to the ~~Exchange~~subject ~~Act~~matter ~~(17~~of ~~CFR~~the ~~240.14d~~disagreement ~~-2(b))~~in connection with its report on the Company's financial statements.

oThere ~~Pre-commencement~~have ~~communications~~been ~~pursuant~~no toreportable ~~Rule~~events ~~13e-4~~as provided in Item 304(ca)(iv) ~~under~~of Regulation S-K during the ~~Exchange~~Company's ~~Act~~fiscal ~~(17~~years ~~CFR~~ended ~~240.13e~~May ~~-4(c))~~31, 2007 and May 31, 2008, and any later interim period, including the interim period up to and including the date the relationship with Peterson Sullivan ceased.

~~ITEM 5~~The Company has authorized Peterson Sullivan to respond fully to any inquiries of any new auditors hired by the Company relating to their engagement as the Company's independent accountant.01 ~~APPOINTMENT~~The OFCompany ~~DIRECTOR~~has requested that Peterson Sullivan review the disclosure and Peterson Sullivan has been given an opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respect in which it does not agree with the statements made by the Company herein. Such letter is filed as an exhibit to this Report.

~~Effective December~~The ~~20,~~Company ~~2003,~~has ~~Mr.~~not ~~Shane~~previously ~~Kerpan~~consulted ~~resigned~~with ~~from~~Margetson regarding either (i) the ~~Board~~application of ~~Directors~~ accounting principles to a specific completed or contemplated transaction; (~~“Board”~~ii) the type of ~~Aquatic~~audit ~~Cellulose~~opinion ~~International~~that ~~Corporation~~might (be rendered on the “Company”'s financial statements; or (iii). Toa ~~the knowledge~~reportable ofevent ~~the~~(as ~~Board~~provided ~~and~~in ~~executive~~Item ~~officers~~304(a)(iv)(B) of Regulation S-B) during the Company's fiscal years ended May 31, ~~Mr.~~2007 ~~Kerpan did~~and ~~not resign~~May ~~because~~31, of2008, and any ~~disagreement~~later interim period reviewed by Peterson Sullivan. Margetson has reviewed the disclosure required by Item 304 (a) before it was filed with the Commission and has been provided an opportunity to furnish the Company onwith ~~any~~a ~~matter~~letter ~~related~~ addressed to the Commission containing any new information, clarification of the Company’'s ~~operations,~~expression ~~policies~~of its views, or ~~practices~~the respects in which it does not agree with the statements made by the Company in response to Item 304 (a). Margetson did not furnish a letter to the Commission.

~~Effective February~~ITEM ~~24, 2004, Mr~~9. ~~Claus Wagner-Bartak resigned from the Board~~01. ToFINANCIAL ~~the knowledge~~STATEMENTS ofAND the Board and executive officers of the Company, Mr. Wagner-Bartak did not resign because of any disagreement with the Company on any matter related to the Company’s operations, policies or practices. EXHIBITS

~~On May~~d) ~~2, 2007,~~Exhibits Mr. Lonnie Hayward was appointed as a member of the Board to fill the vacancy left by Mr. Kerpan. This action was performed without a vote of the Company’s security holders as provided for in the Company’s Articles of Incorporation and By-laws when such an appointment is to fill a vacancy left by prior resignations. Mr. Hayward will also serve as Vice President of the Company.

~~Mr. Hayward~~Exhibit ~~is 38 years old and has served as a key consultant to the Company since 2004~~16. ~~Mr. Hayward has worked with the Company to find various oil and gas~~1 ~~opportunities,~~ ~~ranging~~Letter from ~~production~~Peterson toSullivan ~~drilling~~LLP prospects, and had worked to bring various forms of financing to the Company. Prior to joining the Company, from 2002 to 2004, Mr. Hayward was a director for Inouye Technologies, Inc. (“Inouye”), a small producer of Powerline products in Canada. In that role, he assisted with financing and getting Inouye listed on the CNQ exchange. From 1993 to 2002, Mr. Hayward worked for AAA International (“AAA”), an international law center Mr. Hayward founded in 1993. During his time at AAA, Mr. Hayward consulted with many large international firms, assisting them with collection and legal procedures, and credit granting policies.

~~No transactions~~SIGNATURES have occurred in the last two years to which the Company was a party in which Mr. Hayward had or is to have a direct or indirect material interest. Mr. Hayward does not have an employment agreement with the Company.

~~ITEM 9.01~~Pursuant ~~FINANCIAL~~to ~~STATEMENT~~the ~~AND~~requirements ~~EXHIBITS~~the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned.

(a)	Financial Statements of Business Acquired.
	Not applicable.
(b)	Pro Forma Financial Information
	Not applicable.
(c)	Exhibits.
	Exhibit 99.1	Press Release Company Appoints Lonnie Hayward Director

Dated: May 18, 2009

~~SIGNATURES~~By: /s/ Sheridan B. Westgarde

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.-----------------------------------

~~Aquatic~~Chief ~~Cellulose~~Executive ~~International Corporation By: /s/ Sheridan Westgarde Sheridan Westgarde, President~~Officer

Dated: May 30, 2007

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