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): ~~March 15~~January 31, ~~2006~~2007

ROCKELLE CORP.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)

DELAWARE	333-124770	98-0407800
(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)	(COMMISSION FILE NO.)	(IRS EMPLOYEE IDENTIFICATION NO.)

162 Miller Place Road

Miller Place, New York 11764

(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)

(631) 244-9841

(ISSUER TELEPHONE NUMBER)

(FORMER NAME AND ADDRESS)

FORWARD LOOKING STATEMENTS

This Form 8-K and other reports filed by Registrant from time to time with the Securities and Exchange Commission (collectively the “Filings”) contain or may contain forward looking statements and information that are based upon beliefs of, and information currently available to, Registrant’s management as well as estimates and assumptions made by Registrant’s management. When used in the filings the words “anticipate”, “believe”, “estimate”, “expect”, “future”, “intend”, “plan” or the negative of these terms and similar expressions as they relate to Registrant or Registrant’s management identify forward looking statements. Such statements reflect the current view of Registrant with respect to future events and are subject to risks, uncertainties, assumptions and other factors relating to Registrant’s industry, Registrant’s operations and results of operations and any businesses that may be acquired by Registrant. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended or planned.

Although Registrant believes that the expectations reflected in the forward looking statements are reasonable, Registrant cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, Registrant does not intend to update any of the forward-looking statements to conform these statements to actual results.

ITEM 4 1.01. ~~CHANGES~~ENTRY ININTO ~~REGISTRANT’S~~A ~~CERTIFYING~~MATERIAL ~~ACCOUNTANT~~DEFINITIVE AGREEMENT

On January 31, 2007, the Company entered into a Joint Venture Purchase Agreement with Frosted Mug Holdings, LLC (1“Frosted”) ~~Previous~~to ~~Independent~~form ~~Auditors:~~a joint venture under the name FrostedRock, Inc. to engage together in the business of Stewarts Root Beer Drive in Restaurants (a"Agreement"). ~~Weisberg~~In accordance with the Agreement, ~~Mole~~the Company shall hold a 51% partners interest in the joint venture, ~~Krantz~~and &Frosted shall ~~Goldfarb~~hold a 49% partners interest. The general conduct of the business shall be controlled by an Operating Committee to be comprised of Gerald Stephen, the Company’s President, and John R. Frieri. The Company, as the Manager, shall be responsible for the day to day management of the operations of the joint venture, subject to the supervision of the JV Operating Committee. All income and property of Frosted will be contributed to the joint venture. In exchange, the Company shall be required to make the following payments to Frosted:

~~(i) On August 20, 2005, the board of directors of Rockelle Corp~~1. ~~approved the resignation of Weisberg~~$100,000 ~~Mole,~~upon ~~Krantz~~execution ~~& Goldfarb (“Weisberg”) as independent auditor for the Company, as a result~~ of ~~Weisberg’s election to no longer be registered with~~ the Public Company Accounting Oversight Board. Section 102 of the Sarbanes-Oxley Act of 2002 prohibits accounting firms that are not registered with the Board from preparing or issuing audit reports on U.S. public companies and from participating in such audits.Agreement;

~~(ii) Management of Rockelle Corp~~2. ~~has not had any disagreements with Weisberg related to any matter of accounting principles or practices~~$50,000 ~~financial~~within ~~statement~~120 ~~disclosure~~days orfrom ~~auditing scope or procedure. For~~ the ~~most~~date ~~recent fiscal year and any subsequent interim period through Weisberg’s resignation on October 15, 2005, there has been no disagreement between the Company and Weisberg on any matter~~ of ~~accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to~~ the ~~satisfaction of Weisberg would have caused it to make a reference to the subject matter of the disagreement in connection with its reports.~~Agreement;

3. ~~(iii)~~$100,000 ~~The~~within ~~Company’s~~180 ~~Board~~days offrom ~~Directors~~the ~~participated~~date inof ~~and approved~~ the ~~decision to change independent accountants.~~Agreement;

4. ~~(iv) In connection with its review of financial statements through June 30~~$4, ~~2005~~000,000 ~~there~~within ~~have~~one ~~been~~year nofrom ~~disagreements with Weisberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to~~ the ~~satisfaction~~date of ~~Weisberg would have caused them to make reference thereto in their report on~~ the ~~financial statements.~~Agreement;

5. ~~(v)~~Assumption ~~During~~or ~~the~~other ~~most~~disposition ~~recent~~of ~~review period and~~ the ~~interim~~$2,700,000 ~~period~~note ~~subsequent~~issued to ~~August~~Stewarts 20Restaurants, ~~2005,~~Inc. ~~there~~by ~~have~~Frosted ~~been~~within noone ~~reportable~~year ~~events~~from ~~with~~ the ~~Company~~date ~~as set forth in Item 304(a)(i)(v)~~ of ~~Regulation~~the ~~S-K.~~Agreement; and

6. ~~(vi)~~$2,000,000 ~~The~~within ~~Company~~two ~~requested~~years ~~that~~from ~~Weisberg furnish it with a letter addressed to~~ the ~~SEC~~date ~~stating~~of ~~whether or not it agrees with~~ the ~~above statements~~Agreement. ~~A copy of such letter is filed as an Exhibit to this Form 8-K.~~

~~(b)~~Upon completion ~~Gately~~of &the ~~Associates~~$4,000,000 ~~LLC~~payment, Frosted shall transfer to the Company 66% of its total ownership interests in the joint venture and turn over complete control of the JV Operating Committee to the Company. Upon satisfaction of the $2,000,000 payment, Frosted shall completely relinquish the balance of its ownership interest in the joint venture.

~~(i) The Company engaged Gately & Associates, LLC (“Gately & Associates”) of Altamonte Springs, Florida, as its new independent auditors as of August 20, 2005~~ITEM 9.01 ~~Other~~FINANCIAL ~~than~~STATEMENT ~~from~~AND October 1, 2003 through May 10, 2005 when Gately & Associates was previously retained as the Company’s auditor, the Company did not consult with Gately & Associates regarding (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Gately & Associates or (iii) any other matter that was the subject of a disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv) of Regulation S-BEXHIBITS.

(iia) OnFinancial ~~March~~Statements ~~15,~~of ~~2006,~~Business ~~the~~Acquired. ~~board~~Not ofapplicable. ~~directors~~(b) ofPro ~~Rockelle~~Forma ~~Corp~~Financial Information. ~~approved~~Not ~~the~~applicable. ~~dismissal~~(c) ofExhibits. ~~Gately~~Joint &Venture ~~Associates~~Purchase asAgreement ~~independent~~between ~~auditor~~Frosted ~~for~~Mug ~~the~~Holdings, ~~Company~~LLC and Rockelle Corp. dated January 31, 2007.

(iii) Management of Rockelle Corp. has not had any disagreements with Gately & Associates related to any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. For the most recent fiscal year and any subsequent interim period through Gately & Associates’ dismissal on March 15, 2006, there has been no disagreement between the Company and Gately & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Gately & Associates would have caused it to make a reference to the subject matter of the disagreement in connection with its reports.

(iv) The Company’s Board of Directors participated in and approved the decision to change independent accountants.

(v) In connection with its review of financial statements through September 30, 2005, there have been no disagreements with Gately & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Gately & Associates would have caused them to make reference thereto in their report on the financial statements.

(vi) During the most recent review period and the interim period subsequent to March 15, 2006, there have been no reportable events with the Company as set forth in Item 304(a)(i)(v) of Regulation S-K.

(vii) The Company requested that Gately & Associates furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter is filed as an Exhibit to this Form 8-K.

(2)	New Independent Accountants:
		(23)	The Company engaged, Infante & Company of Hollywood, Florida, as its new independent auditors as of March 15, 2006. Prior to such date, the Company, did not consult with Infante & Company regarding (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Infante & Company or (iii) any other matter that was the subject of a disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv) of Regulation S-B.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(a) Financial statements of business acquired: None (b) Exhibits

NUMBER	EXHIBIT
23.1	Letter from Weisberg, Mole, Krantz & Goldfarb, LLC
23.2	Letter from Gately & Associates, LLC

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.

ROCKELLE CORP.

By: /s/ Gerard Stephan Gerard Stephan CEO

~~Gerard~~Dated: February ~~Stephan~~5, 2007

CEO

Dated: March 17, 2006

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