8-K

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) January 7, 2011 (November 1, 2010)

DEBUT BROADCASTING CORPORATION, INC.

(Exact name of registrant as specified in its charter)

NEVADA	000-50762	88-0417389
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)

1011 Cherry Avenue, Suite B
Nashville, Tennessee	37203
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code (615) 866-0530

N/A

(Former name or former address, if changed since last report.)

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4. Changes in Registrants Certifying Accountant

The Board of Directors of Debut Broadcasting Corporation, Inc. (“Debut”) annually considers and recommends to the executive committee, the selection of independent public accountants. On August 18, 2010, after an evaluation process of several independent audit firms and as recommended by Debut’s Board of Directors, the executive committee appointed Patrick Rodgers, CPA, PA (“PRCPA”) as Debut’s independent auditors for the 2010 and 2011 fiscal years, replacing Unger Silberstein, PLLC (“Unger Silberstein”)

This action effectively dismisses Unger Silberstein as the Company’s independent auditor for the fiscal year that commenced on January 1, 2010; however, Unger Silberstein, will continue as the Company’s independent auditor for the fiscal years ended December 31, 2007 through December 31, 2009. The report of Unger Silberstein on the Company’s consolidated financial statements for the year ended December 31, 2009 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

For the years ended December 31, 2007 and 2008, and 2009 and through the date of this Form 8-K, there have been no disagreements with Unger Silberstein on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to Unger Silberstein’s satisfaction would have caused them to make reference to the subject matter of the disagreement in connection with their reports. For the years ended December31, 2007 , 2008,  2009 and through the date of this Form 8-K, there were no “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation S-K.

The Company has requested Unger Silberstein to furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter, dated November 1, 2010 is filed as Exhibit 16.2 to this Form 8-K.

During the years ended December 31, 2007, 2008, and 2009 and through November 1, 2010  (the date PRCPA was appointed), the Company did not consult PRCPA with respect to 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 Consolidated Financial Statements, or any other matters or reportable events as defined in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits

(a)	Financial Statements
	None.
(b)	Pro Forma Financial Statements
	None.
(d)	Exhibits
	Exhibit 16.2	Letter from Unger Silbertein PLLC regarding change in 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.

Debut Broadcasting Corporation, Inc.

/s/ Sariah Hopkins

Sariah Hopkins

Executive Vice President, and

Chief Financial Officer

Date: January 7, 2011

EX-99.1

Silberstein Ungar, PLLC CPAs and Business Advisors

Phone (248) 203-0080

Fax (248) 281-0940

30600 Telegraph Road, Suite 2175

Bingham Farms, MI 48025-4586

www.sucpas.com

November 1, 2010

Board of Directors

Debut Broadcasting Corporation, Inc.

1011 Cherry Avenue

Nashville, TN 37203

Sent via email

To the Board of Directors:

Effective immediately, the CPA firm of Silberstein Ungar, PLLC is resigning as independent auditor for Debut Broadcasting Corporation, Inc.

We have had no disagreements with Company management over accounting issues or accounting policies.

We wish you the best of luck in the future.

/s/ Silberstein Ungar, PLLC

Silberstein Ungar, PLLC

Cc: Securities and Exchange Commission