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): ~~September~~November 1914, ~~2011~~2010

____________

Global Entertainment Holdings, Inc.

(Exact name of registrant as specified in its charter)

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Nevada	000-49679	93-1221399
(State or Other Jurisdiction	(Commission	(I.R.S. Employer
of Incorporation)	File Number)	Identification No.)

2375 E. Tropicana Avenue, Suite 8-259, Las Vegas, NV 89119

(Address of Principal Executive Office) (Zip Code)

(702) 516-9684

(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:

¨ 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 4 - MATTERS RELATED TO ACCOUNTS AND FINANCIAL STATEMENTS

Item 4.~~02.~~01 ~~Non-Reliance~~Changes onin ~~Previously~~Registrant's ~~Issued~~Certifying ~~Financial Statements.~~Accountant

AsOn ~~previously~~October ~~reported~~11, by2011, the ~~Company~~Registrant’s inController ~~its~~received ~~Form~~an ~~10-Q,~~email ~~filed~~notice onfrom ~~August~~Malcolm ~~22,~~L. ~~2011~~Pollard, inInc. ~~May of 2011~~(“Pollard”), ~~the~~advising ~~Company~~a ~~had~~“Mr. ~~received~~Forhan” (a ~~comment~~person ~~letter~~unknown ~~from~~to the ~~Securities~~Registrant) ~~and~~that ~~Exchange~~he ~~Commission~~had ~~(the~~resigned ~~“SEC”)~~effective ~~relating~~September to30, ~~the~~2011. Mr. ~~Company~~Pollard’s ~~financial~~email ~~report~~continued onwith ~~Form~~a ~~10-K~~referral ~~for~~to ~~the~~Mr. ~~year~~Ed ~~ended~~Hamilton, ~~December~~CPA 31of Hamilton, ~~2010~~PC. ~~The~~(“Hamilton”), ~~Staff~~along ~~expressed~~with ~~concern~~a ~~that~~consent ~~the~~form ~~$450,000~~for in“Mr. ~~revenues~~Forhan” ~~received~~to ~~from~~execute ~~Global~~giving ~~Universal~~his ~~Pictures,~~consent ~~Inc.~~to ~~(“GUP”),~~Pollard ~~and~~to ~~recognized~~release byinformation ~~the~~to ~~Company~~Hamilton. inMr. ~~2010,~~Pollard ~~was~~further ~~not~~expressed ~~appropriately~~his ~~recognized~~willingness asto ~~the~~provide ~~cash~~some ~~was~~assistance ~~received~~with ~~from~~a antransition ~~affiliated~~to ~~party~~Hamilton. ~~and~~Subsequently, ~~subsequently~~Pollard ~~re-invested~~clarified ~~into~~his aresignation ~~special~~as ~~purpose~~being ~~entity~~related ~~formed~~to by the ~~affiliated~~Company ~~party~~and tohis ~~fund~~retirement ~~production~~from of the ~~films~~public accounting business.

~~The~~Pollard’s ~~Company~~reports ~~disagreed~~on ~~with~~our ~~the~~financial ~~Staff’s~~statements ~~position~~as inof asand ~~much~~for asthe ~~each~~fiscal ~~payment~~years ~~received~~ended ~~was~~December in31, ~~exchange~~2010 ~~for~~and ~~the~~his ~~sale~~re-audit of aour ~~valuable~~annual ~~asset~~report ~~(i.e.,~~for ~~the~~2008 ~~intellectual~~did ~~property~~not ~~rights~~contain ~~underlying~~an ~~the~~adverse ~~film),~~opinion or a disclaimer of opinion and ~~the~~were ~~subsequent~~not ~~decision~~qualified or modified as to ~~invest~~uncertainty, inaudit ~~the~~scope, ~~production~~or ofaccounting ~~the~~principles, ~~film~~except ~~was~~that inits ~~exchange~~reports for ~~separate~~the ~~valuable~~fiscal ~~consideration~~years ~~(i.e.~~ended December 31, ~~the~~2010 ~~exclusive~~and ~~sales~~2009 ~~rights~~contained a going concern qualification as to the ~~films)~~ability of us to continue.

InDuring ~~late~~our most ~~July,~~recent ~~2011,~~fiscal ~~after~~year ~~further~~ended 2010, ~~discussion~~ and ~~consideration,~~during the ~~Company~~subsequent ~~acquiesced~~interim toperiod through the ~~Staff’s~~date ~~position~~of ~~and~~this ~~will~~Report, ~~restate~~there ~~its~~were ~~consolidated~~(1) ~~statement~~no disagreements with Pollard on any matter of ~~revenues~~accounting ~~and~~principles ~~the~~or ~~related~~practices, financial ~~statements~~statement ~~for~~disclosure, ~~the~~or ~~year~~auditing ~~ended~~scope ~~December~~or 31procedures, ~~2010~~which disagreements, byif ~~eliminating~~not ~~revenue~~resolved to the satisfaction of ~~$450~~Pollard,~~000. In~~ would have caused Pollard to make reference to the ~~future~~subject matter of the disagreements in connection with its reports, ~~revenue~~and ~~will~~(2) beno ~~booked~~events asof the ~~investment~~type listed in ~~each~~paragraphs ~~film~~(A) isthrough ~~repaid~~(D) of Item 304(a)(1)(v) of Regulation S-K.

~~The~~Concurrent ~~restatement~~with ofthe ~~revenue~~retirement ~~for~~of ~~2010~~Pollard isand ~~expected~~the totermination beof ~~finalized~~Pollard byas ~~the~~our ~~Company and its~~ independent auditor, inour ~~the~~board ~~third quarter~~ of ~~2011,~~directors ~~and~~approved ~~will~~the beengagement ~~included~~of inHamilton anas ~~amended~~our ~~annual~~independent ~~report~~registered onpublic ~~Form~~accounting ~~10-K to be filed shortly thereafter~~firm. InThe ~~addition,~~Hamilton ~~the~~firm ~~Company~~was ~~plans~~engaged ~~to voluntarily restate its financial reports~~ on ~~Form~~November ~~10-Q for the quarterly periods ended March 31~~7, 2011~~, and June 30, 2011~~.

~~Until~~During ~~such~~the ~~time~~fiscal asyear ~~these~~ended ~~reports~~2010 ~~are~~and ~~filed~~through the date hereof, ~~investors~~neither ~~should~~the ~~not~~Registrant, ~~rely~~nor anyone acting on ~~the~~its ~~financial~~behalf, ~~statements~~consulted ~~contained~~Hamilton inwith respect to (i) the ~~Company’s~~application ~~annual~~of ~~report~~accounting onprinciples ~~Form~~to ~~10-K~~a ~~for~~specified ~~the~~transaction, ~~year~~either ~~ended~~completed ~~December~~or 31proposed, ~~2010~~or the type of audit opinion that might be rendered on our financial statements, and neither a written report was provided to us or oral advice was provided that Hamilton concluded was an important factor considered by us in reaching a decision as to the ~~quarterly~~accounting, ~~reports~~auditing onor ~~Form~~financial ~~10-Q~~reporting ~~for~~issue; or (ii) any matter that was the ~~periods~~subject ~~ended~~of ~~March~~a ~~31,~~disagreement ~~2011~~or reportable events set forth in Item 304(a)(1)(iv) and ~~June~~(v), 30respectively, ~~2011~~of Regulation S-K.

We furnished Pollard with a copy of this disclosure on November 8, 2011, providing Pollard with the opportunity to furnish us with a letter addressed to the SEC stating whether it agrees with the statements made by us herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which it does not agree. A email letter from Pollard, dated November 11, 2011, is attached as Exhibit 16.1 to this Report.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

(a) Financial Statements

Not applicable.

(b) Pro Forma Financial Information

Not applicable.

(d) Exhibits:

16.1 Letter from Malcolm L. Pollard, Inc., regarding changes in certifying accountant.

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.

Global Entertainment Holdings Inc.

	Global Entertainment Holdings Inc.

Dated: November 14, 2011	By:	/s/ Gary Rasmussen
		Gary Rasmussen
		Chief Executive Officer

By: /s/ Gary Rasmussen

Gary Rasmussen

Chief Executive Officer

Dated: September 16, 2011

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