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):  November 5, 2009 (October 21, 2009)

Commission file number: 333-156934

BEST ENERGY SERVICES, INC.

(Name of registrant in its charter)

Nevada	000-53260	02-0789714
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

	5433 Westheimer, Suite 825 Houston, Texas	77056
	(Address of principal executive offices)	(Zip Code)
10375 Richmond Avenue; Suite 2000, Houston, Texas 77042
(Former name or former address, if changed since last report.)

(713) 933-2600

 (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 (see General Instruction A.2. below):

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 4.01. Changes in Registrant’s Certifying Accountant

Effective October 21, 2009, the client auditor relationship between Best Energy Services, Inc. (the "Company") and Malone & Bailey, PC ("M&B") was terminated as M&B was dismissed as the Company’s independent registered accounting firm and replaced by M&K CPAS, PLLC ("M&K").  Effective October 21, 2009, the Company engaged M&K as its principal independent public accountant for the years ended December 31, 2009 and 2010. The decision to change accountants was recommended, approved and ratified by the Company's Board of Directors effective October 21, 2009.

M&B's reports on the financial statements of the Company for the years ended December 31, 2008 and January 31, 2008, did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles other than the inclusion of an explanatory paragraph discussing the Company’s ability to continue as a going concern.

During the years ended December 31, 2008 and January 31, 2008, and any subsequent interim periods through the date the relationship with M&B ceased, there were no disagreements between M&B and the Company on a matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of M&B would have caused M&B to make reference to the subject matter of the disagreement in connection with its report on the Company's financial statements.

There have been no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K during the years ended December 31, 2008 and January 31, 2008, and any subsequent interim periods through the date the relationship with M&B ceased.

The Company has authorized M&B to respond fully to any inquiries of any new auditors hired by the Company relating to their engagement as the Company's independent accountant. The Company has requested that M&B review the disclosure and M&B has been given an opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respect in which it does not agree with the statements made by the Company herein. Such letter is filed as an exhibit to this Report.

The Company has not previously consulted with M&K regarding either (i) the application of accounting principles to a specific completed or contemplated transaction; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) a reportable event (as provided in Item 304(a)(1)(v) of Regulation S-K) during the years ended ended December 31, 2008 and January 31, 2008, and any later interim period, including the interim period up to and including the date the relationship with M&B ceased.  M&K has reviewed the disclosure required by Item 304 (a) before it was filed with the Commission and has been provided an opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respects in which it does not agree with the statements made by the Company in response to Item 304 (a). M&K did not furnish a letter to the Commission.

Item 9.01. Financial Statements and Exhibits.

Exhibit No.	Description
16.1	Letter from Malone & Bailey, PC

SIGNATURE

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.

Best Energy Services, Inc..

By: /s/ Mark Harrington

Name:  Mark Harrington

Title:   Chief Executive Officer and Principal Accounting Officer

Date:  October 27, 2009

EX-16.1