BTOW GTFN Holdings Inc (PK)

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) July 1, 2009

 Nevada 000-52861 47-0926554
________________________________________________________________________________
 (State or other jurisdiction (Commission File Number) (IRS Employer
 of incorporation) Identification No.)

Check the appropriate box below of 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))

ITEM 5.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) On July 1, 2009, the Company ended the engagement of Morgenstern, Svoboda & Baer, CPA's, P.C. ("Morgenstern") as its independent certified public accountants. The decision was approved by the Board of Directors of the Company.

The report of Morgenstern's predecessor, Schumacher & Associates, Inc., LLC ("Schumacher")) on the Company's financial statements for the fiscal years ended April 30, 2008 and 2007 did not contain an adverse opinion or disclaimer of opinion. Morgenstern had replaced Schumacher on September 12, 2008 and the Company had filed a Form 8-K on September 15, 2008 with the Securities and Exchange Commission to report said change. During the Company's fiscal years ended April 30, 2009, 2008 and 2007, there were no disagreements with Schumacher and Morgenstern, or either, 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 Schumacher and Morgenstern, or either, would have caused Schumacher and Morgenstern, or either, to make reference to the subject matter of the disagreements in connection with its report on the financial statements for such years or subsequent interim periods.

The Company requested that Morgenstern furnish it with a letter addressed to the Company confirming its dismissal and whether or not it agrees with the Company's statements contained herein. A copy of the letter furnished by Morgenstern in response to that request dated July 1, 2009 is filed as Exhibit 16.1 to this Form 8-K. (A copy of the letter furnished by Schumacher at the time Morgenstern was engaged as the independent public accountants dated September 12, 2008 was filed as Exhibit 16.1 to a Form 8-K dated September 15, 2008 filed by the Company with the Securities and Exchange Commission to report said change.)

(b) On July 1, 2009, Acqavella, Chiarelli, Shuster, Berkower & Co., LLP ("Acqavella") was engaged as the Company's new independent certified accountants. During the two most recent fiscal years and the interim period preceding the engagement of Acqavella, the Company has not consulted with Acqavella regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement or event identified in paragraph (a)(1)(iv) of Item 304 of Regulation S-B.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(a) EXHIBITS.

16.1 Letter re: Change of 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.

Date: July 1, 2009

BELLTOWER ENTERTAINMENT CORP.

By: /s/ DONALD K. BELL
 ______________________
 Donald K. Bell
 President

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