SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) of the
SECURITIES EXCHANGE ACT OF 1934
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Date of Report: December 9, 2005
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American Racing Capital, Inc.
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(Exact Name of Registrant as Specified in Charter)
Nevada 000-29057 87-0631750
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
4702 Oleander Drive, Suite 200
Myrtle Beach, South Carolina 29577
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (843) 497-7028
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ITEM 4.01 Changes in Registrants Certifying Accountant.
(a) Previous Independent Accountants
On December 7, 2005, the Board of Directors of American Racing Capital,
Inc., (formerly Altrimega Health Corporation and hereinafter referred to as the
"Company"), approved a resolution to engage the services of Moore & Associates
CHTD and dismiss L.L. Bradford & Company, LLC, ("L.L. Bradford") as the
Company's accountant. The Board of Directors notified L.L. Bradford of their
dismissal on December 7, 2005. The reports issued by L.L. Bradford on the
Company's financial statements for the last two (2) fiscal years did not contain
an adverse opinion or disclaimer of opinion or modified as to audit scope or
accounting principles; however, the reports included an explanatory paragraph
wherein L.L. Bradford expressed substantial doubt about the Registrant's ability
to continue as a going concern. During the Company's most recent two (2) fiscal
years, or for any subsequent interim periods prior to and including December 7,
2005, for which L.L. Bradford reported, there were no disagreements with the
Company on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which, if not resolved to L.L.
Bradford's satisfaction, would have caused L.L. Bradford to make reference to
the subject matter of the disagreement in connection with the issuance of its
report on the Company's financial statements.
During the Company's most recent two (2) fiscal years, or for any
subsequent interim periods prior to and including December 7, 2005, for which
L.L. Bradford reported, L.L. Bradford did not advise the Company of any of the
matters identified in Item 304(a)(1)(iv)(B) of Regulation S-B.
The Company provided L.L. Bradford with a copy of the foregoing
disclosures and requested that L.L. Bradford furnish a letter addressed to the
Commission stating whether L.L. Bradford agrees with the statements made by the
Company set forth above insofar as they relate to L.L. Bradford, and if not,
stating the reasons for its disagreements. A copy of the letter, dated December
8, 2005, furnished by L.L Bradford, is attached hereto as Exhibit 16.1.
(b) New Independent Accountants
On December 7, 2005, the Board of Directors of the Company approved a
resolution to retain Moore & Associates CHTD as the Company's accountant and on
the same date, the Company engaged the firm of Moore & Associates CHTD as the
Company's independent auditors.
The Company had no relationship with Moore & Associates CHTD required to
be reported pursuant to Regulation S-B Item 304(a)(2) during the previous two
(2) fiscal years, or the subsequent interim periods prior to and including
December 7, 2005.
ITEM 9.01 Financial Statements and Exhibits.
(a) Not applicable
(b) Not applicable
(c) Exhibit No. Description (see below):
Exhibit Description Location
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Letter sent to SEC from L.L. Bradford & Company, LLC, dated December 8,
16.1 2005 regarding change in the accountants. Provided herewith
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
American Racing Capital, Inc.,
/s/ D. Davy Jones
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Name: D. Davy Jones
Title: Chairman and President
Date: December 9, 2005