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): May 17, 2010

MACKENZIE TAYLOR MINERALS INC.

(Exact Name of Registrant as Specified in its Charter)

Nevada		001-33310		98-0505186
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

Suite 904 – 228 26th Avenue S.W., Calgary, Alberta, Canada, T2S 3C6

(Address of Principal Executive Office) (Zip Code)

Registrant's telephone number, including area code: (702) 755-7406

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):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 1 - Registrant’s Business and Operations

Item 1.01

Entry into a Material Definitive Agreement

On May 12, 2010, Mackenzie Taylor Minerals Inc. (the “Company”) entered into a Letter of Intent (the “LOI”) with Abtech Industries, Inc., a Delaware corporation (“Abtech”). Abtech is an environmental technologies firm dedicated to providing innovative solutions to communities and industry addressing issues of water pollutants and contamination and its products are based on polymer technologies capable of removing hydrocarbons, sediment and other foreign elements from still (ponds, lakes and marinas) or flowing water (curbside drains, pipe outflows, rivers and oceans).

Under certain non-binding terms of the LOI, the parties agree to act towards entering into a definitive agreement by May 24, 2010 whereby the Company will acquire all of the issued and outstanding capital stock of Abtech (through a reverse acquisition transaction) in exchange for the shareholders of Abtech acquiring approximately seventy eight percent (78%) ownership interest in the Company on a post-closing basis (the “Transaction”). At the closing of the Transaction, Abtech will become a wholly-owned subsidiary of the Company and the board of directors and management of Abtech will become the board of directors and management of the Company. The closing date for Transaction shall be ninety days from the date Abtech completes an audit of its financial statements as required under U.S. securities laws and after receipt by Abtech of no less than an aggregate of $3,000,000 in financing from the Company.

The LOI further provides that the definitive agreement would contain customary representations and warranties, covenants and a number of conditions to closing.

The LOI is attached to this report as Exhibit 10.1, and the terms and conditions incorporated herein. The foregoing statement is not intended to be a complete description of all terms and conditions.

Section 9 - Financial Statements and Exhibits

Item 9.01.

Financial Statements and Exhibits.

(d) Exhibits.

	Exhibit Number	Description

	10.1	Letter of Intent dated May 12, 2010

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: May 17, 2010	MACKENZIE TAYLOR MINERALS INC.

	By:	/s/ Terry Stimpson
		Terry Stimpson
		President

Mackenzie Taylor Minerals Inc. 8-K