Item 4.01         Changes in Registrant's Certifying Accountant.

(a)    On or about August 1, 2012, Child, Van Wagoner & Bradshaw, PLLC (“CVB”), the principal accountant for Valmie Resources, Inc. (the "Company") ceased its accounting practice for SEC reporting companies.  At or about the same time Anderson Bradshaw PLLC (“Anderson Bradshaw”) was established as a successor firm to CVB to continue performing audits for SEC reporting companies.  As Anderson Bradshaw is viewed as a separate legal entity, the Company dismissed CVB as its principal accountant and engaged Anderson Bradshaw, as the Company's principal accountant for the Company's fiscal year ending November 30, 2012 and the interim periods for 2012.  The decision to change principal accountants was approved by the Audit Committee of the Company's Board of Directors and subsequently approved by the Board of Directors.

None of the reports of  CVB, on the Company's financial statements for either of the past year or subsequent interim period contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles.

There were no disagreements between the Company and CVB, for the  most recent fiscal year and any subsequent interim period through August 1, 2012 (date of dismissal) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of CVB, would have caused them to make reference to the subject matter of the disagreement in connection with its report.  Further, CVB has not advised the Registrant that:

(1)   internal controls necessary to develop reliable financial statements did not exist; or

(2)   information has come to the attention of  CVB which made it unwilling to rely upon management's representations, or made it unwilling to be associated with the financial statements prepared by management; or

(3)   the scope of the audit should be expanded significantly, or information has come to the attention of CVB that they have concluded will, or if further investigated, might materially impact the fairness or reliability of a previously issued audit report or the underlying financial statements, or the financial statements issued or to be issued covering the fiscal year ended November 30, 2012.

(b)   On or about August 1, 2012 the Registrant engaged Anderson Bradshaw as its principal accountant to audit the Registrant’s financial statements as successor to CVB.  During the Registrant's two most recent fiscal years or subsequent interim period, the Registrant has not consulted with the entity of Anderson Bradshaw regarding the application of accounting principles to a specific transaction,  either completed or proposed, or the type of audit opinion that might be rendered on the Registrant's financial statements, nor did the entity of  Anderson Bradshaw  provide advice to the Registrant, either  written or oral, that was an important factor considered by the Registrant  in reaching a decision as to the accounting, auditing or financial reporting issue.

Further, during the Registrant's  most recent fiscal year or subsequent interim period, the Registrant has not consulted the entity of Anderson Bradshaw on any matter that was the subject of a disagreement or a reportable event.

Item 9.01         Financial Statements and Exhibits.

     Exhibit

     Number        Description

      16.1         Letter from CVB dated August 1, 2012 regarding change in certifying accountant

SIGNATURES