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): ~~June~~January 910, ~~2006~~2007

_________________

Direct Equity International, Inc.

(Exact name of registrant as specified in its charter)

_________________


Nevada	001-28581	88-0422528
(State of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

~~3245~~175 ~~Grande~~South ~~Vista~~West ~~Drive~~Temple Street-Suite 540, ~~Newbury~~Salt ~~Park~~Lake City, ~~California~~Utah ~~91320~~84101

(Address of principal executive office, including zip code)

(~~877~~801) ~~786~~519-~~8504~~2123

(Telephone number, including area code)

(Former name or former address, if changed since last report)

3245 Grande Vista Drive, Newbury Park, California 91320

_________________

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:

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~~Item 45.02 –Departure ~~Matters~~of ~~Related~~Directors toor ~~Accountants~~Certain ~~and~~Officers; ~~Financial~~Election ~~Statements.~~of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

~~Item~~(b) ~~4.01~~and ~~Changes~~(c) inOn ~~Registrant’s~~January ~~Certifying~~10, ~~Accountant.~~2007 all of the following occurred:

(~~a) (~~1) ~~(i)~~Mr. OnToshiaki ~~June~~Sato ~~13,~~and ~~2006~~Mr. Seishi Murakami resigned as directors of the Company. ~~terminated~~Prior to their resignation, the ~~firm~~board of ~~Armando~~directors Celected Ms. ~~Ibarra,~~Kazuyo ~~CPA~~Horigane ~~(the~~and ~~“Ibarra~~Ms. ~~Firm”)~~Claire Singleton as ~~the~~directors ~~Company’s~~of ~~principal~~the ~~independent registered accountant~~Company.

(ii2) ~~The~~In ~~Ibarra~~addition, ~~Firm’s~~effective ~~reports~~January on10, ~~the~~2007 ~~Company’s~~Mr. ~~financial~~Makoto ~~statements~~Omori, ~~for~~Mr. ~~the~~Toshiaki ~~years~~Sato ~~ended~~and ~~December 31~~Mr. Seishi Murakami resigned as President, ~~2004~~Treasurer and ~~2005~~Secretary, ~~did~~respectively, ~~not~~of ~~contain~~the anCompany. ~~adverse~~The ~~opinion~~board orof adirectors ~~disclaimer~~elected ofMs. ~~opinion~~Kazuyo Horigane as President and ~~were~~CEO ~~not~~of ~~qualified~~the orCompany, ~~modified~~and asMs. toClaire ~~uncertainty~~Singleton as Vice-President, ~~audit~~Treasurer ~~scope~~and orSecretary ~~accounting~~of ~~principles~~the Company.

(~~iii~~3) ~~The~~Ms. ~~decision~~Kazuyo toHorigane ~~change~~also ~~accountants~~is ~~was~~a ~~approved~~shareholder, bydirector and Secretary-Treasurer of AKM Capital, Inc., a Nevada corporation, which owns 5,351,352 shares of all of the issued and outstanding common stock of the Company, representing 27.84% of all such shares. As a result of her ownership of stock in AKM Capital, Inc., Ms. Horigane may be deemed the beneficial owner of 1,337,838 of the Company’s ~~board~~shares of ~~directors~~common stock, representing 6.96% of all of the issued and outstanding shares of the Company.

~~(iv)~~For ~~(A)~~the Inpast ~~connection~~five ~~with~~years ~~the~~Ms. ~~audits~~Kazuyo ofHorigane ~~the~~has ~~Company’s~~been ~~financial~~an ~~statements~~employee ~~for~~of ~~each~~M. ofTsuda ~~the~~& ~~two~~Co., ~~years~~Ltd., ~~ended~~a ~~December 31~~Japanese company, ~~2005~~located ~~and~~in ~~2004~~Tokyo, ~~and~~Japan, ~~through~~that ~~the~~consults ~~date~~with ofand ~~this~~advises ~~Form~~Japanese ~~8-K,~~clients ~~there~~that ~~were~~are nointerested ~~disagreements~~in ~~with~~going public in the ~~former~~US ~~accountant~~securities onmarkets. ~~any~~For ~~matter~~her ofservices ~~accounting~~as ~~principles~~President orand ~~practices~~CEO, ~~financial~~the ~~statement~~Company ~~disclosure,~~initially orwill ~~auditing~~pay ~~scope~~Ms. orHorigane ~~procedure,~~at ~~which~~the rate of $6,000 ifper ~~not~~month. ~~resolved~~A written agreement to ~~the~~reflect ~~former~~this ~~accountant’s~~arrangement ~~satisfaction,~~is ~~would~~being ~~have~~prepared ~~caused~~and itwill tobe ~~make~~filed ~~reference~~as toan ~~the~~exhibit ~~subject~~to ~~matter~~an ofamended ~~the~~Form ~~disagreement(s)~~8-K infiling ~~connection~~when ~~with~~it ~~its~~is ~~report~~executed.

~~(B)~~For the past ten years Ms. Claire Singleton has been a manager and member of a private company, JHCRPN L.L.C. d/b/a Global Aquafeeds, headquartered in Salt Lake City, Utah, which is a brine shrimp company that harvests, processes and sells brine shrimp internationally. For her services as Vice President, Treasurer and Secretary, the Company initially will pay Ms. Singleton at the rate of $6,000 per month. A written agreement to reflect this arrangement is being prepared and will be filed as an exhibit to an amended Form 8-~~(E)~~K ~~Not~~filing ~~applicable~~when it is executed.

~~(a)(2)~~Involvement Onin ~~June~~Certain 9,Legal ~~2006 the Company approved the engagement of Kabani & Company, Inc. (the “Kabani Firm”) as the Company’s principal independent registered accountant~~ Proceedings

During the ~~fiscal~~past ~~years~~five ~~ended December 31~~years, ~~2005~~each ~~and 2004 and through the date~~ of this Form 8-K, neither the Company nor anyone acting on its behalf consulted the Kabani Firm regarding either (1) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Company’s consolidated financial statements or (2) any matter that was (a) either the subject of a disagreement with the Ibarra Firm on accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which, if not resolved to the satisfaction of the Ibarra Firm, would have caused the Ibarra Firm to make reference to the matter in their report, or (b) a reportable event as defined in Item 304(a)(1)(iv) of Regulation S-BMs. ~~The~~Horigane ~~Company provided the Kabani Firm with a copy of this Form 8-K prior to filing it with the Securities~~ and ~~Exchange Commission~~Ms. Singleton:

~~The~~o ~~Company~~was ~~has~~not ~~requested the Ibarra Firm to furnish the Company with~~ a ~~letter~~general ~~addressed~~partner toor ~~the~~executive ~~Securities~~officer ~~and Exchange Commission stating whether the Ibarra Firm agrees with the above statements. At the filing date~~ of ~~this~~any ~~From~~business ~~8-K the Company had not received a response from the Ibarra Firm. When it does, the response will be filed as an amendment to the Form 8-K.~~ against

~~Item 9.01~~which ~~Financial~~any ~~Statements~~bankruptcy ~~and~~petition ~~Exhibits.~~was filed, either at the time of the

~~(a)~~bankruptcy ~~Financial~~or ~~Statements~~two ofyears ~~Business~~prior ~~Acquired.~~to ~~None~~that time;

~~(b)~~o ~~Pro~~was ~~Forma~~not ~~Financial~~convicted ~~Information:~~in ~~None~~a criminal proceeding or named subject to a

pending criminal proceeding (c)excluding ~~Shell~~traffic ~~company~~violations ~~transactions.~~and ~~None~~other

~~(d)~~minor ~~Exhibits. None.~~offenses);

~~SIGNATURES~~o was not subject to any order, judgment or decree, not subsequently

~~Pursuant~~reversed, tosuspended ~~the~~or ~~requirements~~vacated, of ~~the~~any ~~Securities~~court ~~Exchange Act~~ of ~~1934, the Registrant has duly caused this Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.~~ competent

~~DIRECT~~jurisdiction, ~~EQUITY~~permanently ~~INTERNATIONAL~~or temporarily enjoining, ~~INC.~~barring,

~~By:~~suspending ~~/s/~~or ~~SOL.~~otherwise V.limiting ~~SLOTNIK~~his ~~SOL~~involvement V.in ~~SLOTNIK~~any ~~Assistant~~type ~~Secretary Date: June 15, 2006~~of

business, securities or banking activities; or

was not found by a court of competent jurisdiction (in a civil action),

the Securities and Exchange Commission or the Commodity Futures

Trading Commission to have violated a federal or state securities

or commodities law, and the judgment has not been reversed,

suspended or vacated.

The information in this report shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended. The information contained herein shall not be incorporated by reference into any filing with the Securities and Exchange Commission made by the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

Item 9.01 Financial Statements and Exhibits.

(a)	Financial Statements of Business Acquired. None

(b)	Pro Forma Financial Information: None

(c)	Shell company transactions. None

(d)

Exhibits.

None.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

DIRECT EQUITY INTERNATIONAL, INC.



By:		/s/ Sol V. Slotnik, Assistant Secretary
		Sol V. Slotnik, Assistant Secretary

		Date: January 17, 2007

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