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: September 30, 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 ENGAGEMENT OF INDEPENDENT ACCOUNTANT. Effective September 30, 2011, we have engaged Michael T. Studer CPA P.C. to audit our restated financial statements at and for the fiscal years ended September 30, 2009 and 2008. We have previously reported our engagement of Michael T. Studer CPA P.C. to audit our financial statements and for the fiscal year ended September 30, 2010. 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: September 30, 2011 By: /s/ Timothy J. Olphie ----------------------------------- Timothy J. Olphie Chief Executive Officer, Chief Financial Officer and Director