UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549

____________________

FORM 8-K

CURRENT REPORT ~~PURSUANT TO SECTION 13 OR 15(d) OF THE~~

~~SECURITIES~~PURSUANT ~~EXCHANGE~~TO ~~ACT~~SECTION OF13 ~~1934~~OR 15(d) OF

~~April~~THE ~~15,~~SECURITIES ~~2010~~EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): December 23, 2009

BLUE EARTH SOLUTIONS, INC.

(Exact name of registrant as specified in its charter)

Nevada		333-140438		26-1909139
(State or other jurisdiction of incorporation or organization)		(Commission File Number)		(I.R.S. Employer Identification Number)

13511 Granville Ave , Clermont, FL 34711

(Address of principal executive office, including zip code)

(352) 729-0150

(Registrant’s telephone number, including area code)

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:

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

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

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

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

Blue Earth Solutions, Inc.

~~Form~~(Exact ~~8-K~~Name of Registrant as Specified in Charter)

~~Item~~Nevada ~~4.01 Changes~~(State inor ~~Registrant’s~~other ~~Certifying~~jurisdiction ~~Accountant~~of incorporation)

On April 15, 2010, Blue Earth Solutions, Inc., a Nevada corporation (“we” or the “Company”) received a resignation letter from Cross, Fernandez & Riley, LLP (“CFR”), whereby CFR resigned as the Company’s principal independent accountant. CFR’s resignation is effective as of April 15, 2010.

333-140438	26-1909139
(Commission File Number)	(IRS Employer Identification No.)

On13511 ~~December~~Granville 23Ave., ~~2009~~Clermont, ~~the~~FL ~~registrant~~34711 ~~engaged~~(Address ~~CFR as its independent accountant. During the two most recent fiscal years and the interim periods preceding the engagement, the registrant has not consulted CFR regarding any~~ of ~~the~~principal ~~matters~~executive ~~set forth in Item 304(a~~offices)~~(1)(v) of Regulation S-K.~~

~~During~~(352) the period from the date of the commencement of CFR’s engagement by the Company on December 23, 2009, through the date of resignation on April 15, 2010, there were no disagreements between the Company and CFR on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.729-0150

WeRegistrant’s ~~provided~~telephone CFR with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the “SEC”) and requested that CFR furnish us with a letter addressed to the SEC stating whether it agrees with the statements made in this Current Report on Form 8-Knumber, ~~and~~including ifarea ~~not, stating the respects in which it does not agree. The letter from CFR dated April 21, 2010 is filed as Exhibit 16.1 to this Current Report on Form 8-K.~~code

~~Item~~Check ~~9.01. Financial~~the ~~Statements~~appropriate ~~and~~box ~~Exhibits~~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):

Exhibit No.	Description
*16.1	Letter from Cross, Fernandez & Riley, LLP, dated April 21, 2010, referred to in Item 4.01.

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

*Filed o Soliciting ~~Herewith~~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))

Blue Earth Solutions, Inc. is referred to herein as “us”, “we” or “our”.

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On December 23, 2009, our Board of Directors, decided to replace Moore & Associates as our independent registered public accounting firm with Seals & Beers, CPAs (“Seals”). Seals was designated to be our independent registered public accounting firm as a result of the PCOAB’s disqualification of Moore & Associates as a PCOAB registered firm; however, after further consideration, we decided to engage the accounting firm of Cross, Fernandez & Riley, LLP (“Cross”) as our new independent registered public accounting firm. Our Board of Directors and Audit Committee approved of Cross’s engagement. We ultimately never hired Seals, as our registered public accounting firm and Seals never performed any work for us, including never having reviewed or giving an opinion on our financial statements.

We have requested that Seals furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter is attached as an exhibit to this Form 8-K.

On December 23, 2009, we engaged Cross as our independent accountant. During the two most recent fiscal years and the interim periods preceding the engagement, we have not consulted Cross regarding any of the matters set forth in Item 304(a)(1)(v) of Regulation S-K. We have requested that Cross furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter was previously filed with our Form 8-K filed on April 21, 2010.

ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

a) Not Applicable.

b) Not Applicable.

c) Exhibits

No.	Exhibits
16.1	Letter from Seals & Beers, CPAs, dated May 13, 2010, to the Securities and Exchange Commission regarding statements included in this Form 8-K
16.1	Letter from Cross, Fernandez & Riley previously filed with May 19, 2010 Form 8-K/A and incorporated herein by reference.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, ~~as amended,~~ the registrant has duly caused this ~~Report~~report to be signed inon its behalf by the undersigned, ~~thereunto~~hereunto duly authorized.

		BLUE EARTH SOLUTIONS, INC.
Date April 21, 2010		By: /s/ Patricia Cohen
		Partricia Cohen, Chief Executive Officer

By: /s/ Patricia Cohen

Name: Patricia Cohen

Title: Chief Executive Officer

Date: May 19, 2010

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