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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

                        Date of Report: January 5th, 2011


                            Vibe Records, Inc. Nevada
             (Exact name of registrant as specified in its charter)

         Nevada                    000-51107                   71-0928242
(State of incorporation)    (Commission File Number)    (IRS Employer ID Number)

824 Old Country Road, PO Box 8, Westbury NY                       11590
 (Address of principal executive offices)                      (Zip Code)

                                 (516) 333-2400
                         (Registrant's telephone number)

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-4c under the
    Exchange Act (17 CFR 240.13e-4c)

SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS

SECTION 4.01 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

DISMISSAL OF INDEPENDENT ACCOUNTANT.

Effective December 30th, 2010, we have dismissed Scott W. Hatfield, CPA as our
auditor for our 2010 fiscal year. Mr. Hatfield audited our financial statements
for the 2009 fiscal year. Mr. Hatfield's opinion on our financial statements for
our 2008 and 2009 fiscal years were qualified as to our ability to remain a
going concern. Mr. Hatfield's dismissal was approved by the board of directors.
During the two most recent fiscal years and the subsequent interim period
preceding Mr. Hatfield's dismissal, there were no disagreements between Mr.
Hatfield and us on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure. Notwithstanding the
absence of disagreement, Mr. Hatfield advised us during the specified period of
the following:

That information has come to his attention that he has concluded could
potentially materially impacts the fairness or reliability of either (i) a
previously issued audit report or the underlying financial statements, or (ii)
the financial statements issued or to be issued covering the fiscal period(s)
subsequent to the date of the most recent audited financial statements
(including information that, unless resolved to his satisfaction, would prevent
him from rendering an unqualified audit report on those financial statements).

We have provided a copy of the draft of this Current Report on Form 8-K to Mr.
Hatfield and requested him to furnish to us a letter addressed to the Commission
stating whether he agrees with the statements made in this report and, if not,
stating the respects in which he does not agree.

ENGAGEMENT OF INDEPENDENT ACCOUNTANT.

Effective December 30th, 2010, we have engaged M&K CPAS, PLLC of Houston, Texas,
as our independent auditors. We have not consulted with M&K, at any time prior
to the date of engagement, (i) application of accounting principles to a
specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on our financial statements; or (ii) Any matter
that was either the subject of a disagreement (as defined in paragraph
304(a)(1)(iv) and the related instructions to this item) or a reportable event
as described in item 304(a)(1)(v) of Regulation S-K.

SECTION 9.01 - FINANCIAL STATEMENT AND EXHIBITS.

(c) Exhibits

The following Exhibits are hereby filed as part of this Current Report on Form
8-K:

Exhibit                    Description
-------                    -----------

16.1            Letter from Scott W. Hatfield, CPA

                                       2

                                   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 thereunto duly authorized.

                                        VIBE RECORDS, INC. NEVADA


Date: January 5th, 2011                 By: /s/ Timothy J. Olphie
                                            ------------------------------------
                                            Timothy J. Olphie
                                            Chief Executive Officer,
                                            Chief Financial Officer and Director