8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

AMENDMENT NO.1 TO

CURRENT REPORT PURSUANT

TO SECTION 13 OR 15 (D) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of Earliest Event Reported) – May 5, 2009

Commission File Number: 0001370489

BLUEFIRE ETHANOL FUELS, INC.

(Exact name of registrant as specific in its charter)

NEVADA	20-4590982
(State of Incorporation)	(I.R.S. Employer I.D. No.)

31 MUSICK

IRVINE, CALIFORNIA 92618

(Address of principal executive offices, including zip code)

(949) 588-3767

(Registrant's telephone number, including area code)

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

Item 4.01 Change in Registrant’s Certifying Accountant.

In connection with the reorganization of McKennon, Wilson & Morgan LLP (the “Former Auditor”) certain of its audit partners resigned from the Former Auditor and have joined DBBMcKennon (“DBB”). The Former Auditor resigned as the independent auditor of BlueFire Ethanol Fuels, Inc. (the “Company”), effective May 5, 2009. The Former Auditor has been the Company’s auditor since September 14, 2006.

As a result of the above, the Audit Committee of the Board of Directors (the “Audit Committee”), and the Board of Directors of Bluefire Ethanol Fuels, Inc. (the “Company”), on May 5, 2009, approved the resignation of the Former Auditor effective May 5, 2009, and the engagement of DBB as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2009 effective May 5, 2009.

The change in accountants did not result from any dissatisfaction with the quality of professional services rendered by the Former Auditor.

The Company has not consulted with DBB for the fiscal years ending December 31, 2008 and December 31, 2007, and the subsequent interim period through May 5 , 2009 regarding the application of accounting principles to any contemplated or completed transactions nor the type of audit opinion that might be rendered on the Company’s financial statements, and neither written or oral advice was provided that would be an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issues. There were no matters that were either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in paragraph 304(a)(1)(v) of Regulation S-K).

In connection with the audits of the fiscal years ended December 31, 2008 and 2007, and the subsequent interim period through May 5, 2009, there we no disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement. The Former Auditor’s reports on the Company’s consolidated financial statements as of and for the years ended December 31, 2008 and 2007, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Company's two most recent completed fiscal years, and interim period through May 5, 2009, there were no "reportable events" as such term is described in Item 304(a)(1)(iv) of Regulation S-K with the Former Auditor.

The Company provided the Former Auditor with a copy of this Current Report on Form 8-K/ A , and requested that the Former Auditor furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether the Former Auditor agrees with the disclosure contained in this report, or, if not, stating the respects in which it does not agree.  The Company has received the requested letter from the Former Auditor, and a copy of their letter is filed as Exhibit 16.1 to the original Current Report on Form 8-K filed on May 11, 2009.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

The following exhibits are filed herewith:

Exhibit Number	Description
16.1 *	Letter from McKennon Wilson & Morgan LLP dated May 5, 2009 regarding change in independent registered public accounting firm.

*  Filed with the original Form 8-K on May 11, 2009

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.

	BLUEFIRE ETHANOL FUELS, INC.
Date: May  21 , 2009	By	/s/ Arnold Klann
		Arnold Klann, Chief Executive Officer

CORRESP

May 21, 2009

Division of Corporation Finance

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

100 F Street, N.E.

Washington, D.C. 20549

Re:          Bluefire Ethanol Fuels, Inc.

Form 8-K Item 4.01

Filed May 11, 2009

File # 000-52361

Dear Ms. Do:

We represent Bluefire Ethanol Fuels, Inc. (“Bluefire” or the “Company”).  By letter dated May 18, 2009 the staff (the “Staff”) of the United States Securities & Exchange Commission (the “Commission”) provided the Company with its comments on the Company’s Form 8-K filed on May 11, 2009. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments.

1.   We note the fourth paragraph of your Item 4.01 Form 8-K.  Please revise your disclosure to state, if true, that you did not consult with DDB for the fiscal years ending December 31, 2008 and 2007, and any subsequent interim period prior to engaging your new accountant; that is, May 5, 2009.  Please revise your disclosure to also disclose whether there was any matter that was either the subject of a disagreement or a reportable event.  Refer to Item 304(a)(2) of Regulation S-K.

Answer: The Company has revised the disclosure in the fourth paragraph to reflect that there was no matter that was either the subject of a disagreement or a reportable event.

2.   We note the disclosure included in the fifth paragraph.  Please revise your disclosure to also disclose, if true, there were no reportable events during the registrant’s two most recent fiscal years and any subsequent interim period through the date of change in accountants.  Refer to Item 304(a)(1)(v) of Regulation S-K.

Answer:  The Company has revised the disclosure in the fifth paragraph to reflect that there were no reportable events during the registrants two most recent fiscal years and the subsequent interim period through the date of change in accountants

3.   To the extent that you make changes to the Form 8-K to comply with our comments, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountants agree with the statements made in your revised Form 8-K.

Answer:  The Company has filed an updated letter from its former accountant as Exhibit 16.

The Company acknowledges that:

·   The company is responsible for the adequacy and accuracy of the disclosures in this filing;

·   Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·   The company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

ANSLOW & JACLIN, LLP

By: /s/ Joseph M. Lucosky 

            JOSEPH M. LUCOSKY