8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

Form 8-K/A

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 11, 2009

NORTHSIGHT CAPITAL, INC.

(Exact name of registrant as specified in its charter)

Nevada	333-152290	26-2727362
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

14301 North 87th Street, Suite 301 Scottsdale, AZ	85260
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code: (480) 272-7290

Copies of Communications to:

Stoecklein Law Group

Emerald Plaza

402 West Broadway

Suite 690

San Diego, CA 92101

(619) 704-1310

Fax (619) 704-0556

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))

*EXPLANATORY NOTE – The Registrant is amending its Form 8-K filed on May 15, 2009, to include Exhibit 16 – Letter from Former Auditor.

Section 4 – Matters Related to Accountants and Financial Statements

Item 4.01 Changes in Registrant’s Certifying Accountant.

On May 11, 2009, the Board of Directors of the Registrant dismissed Lawrence Scharfman & Co. CPA P.C. (the “Former Accountant”) as the Registrant’s independent registered public accountants and approved the engagement of Moore & Associates, Chartered (the “New Accountant”) to serve as the Registrant’s independent registered public accountants for the fiscal year 2009.

The Former Accountant issued its auditors’ report on the financial statements for the period May 21, 2008 (inception) to December 31, 2008 which included an explanatory paragraph as to the Registrant’s ability to continue as a going concern.

Other than the going concern uncertainty described above, the Former Accountant’s auditors’ report on the financial statements of the Registrant for the period ended December 31, 2008 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

During the period ended December 31, 2008 and through the date of this Current Report, there have been no disagreements with the Former Accountant (as defined in Item 304(a)(1)(iv) of Regulation S-K) on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Accountant, would have caused them to make reference thereto in their report on financial statements for such years.

During the period ended December 31, 2008 and through the date of this Current Report on Form 8-K there were no reportable events as defined in Item 304(a)(1)(iv) of Regulation S-K.

During the period ended December 31, 2008 and through the date of this Current Report on Form 8-K, neither the Registrant nor anyone on its behalf has consulted with the New Accountant regarding either:

1.   The application of accounting principles to specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant’s financial statements, and neither was a written report provided to the Registrant nor was oral advice provided that the New Accountant concluded was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing, or financial reporting issue; or

2.   Any matter that was either the subject of a disagreement or a reportable event, as each term is defined in Items 304(a)(1)(iv) or (v) of Regulation S-K, respectively.

The Registrant provided the Former Accountant a copy of the above disclosure and requested that they furnish a letter addressed to the Securities and Exchange Commission (the "Commission") stating whether or not the Former Accountant agrees with the statements made above.  A copy of the Former Accountant’s letter to the Commission is attached hereto as Exhibit 16.1.

Section 9 – Financial Statements and Exhibits

Item 9.01 Exhibits

Exhibit Number	Description
16.1	Letter From Lawrence Scharfman & Co., CPA P.C.

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.

NORTHSIGHT CAPITAL, INC.

By: /S/ Steve Nickolas

Steve Nickolas, President

Date:  June 11, 2009

EX-16.1

Exhibit 16.1

June 4, 2009

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

We have read the statements made by Northsight Capital, Inc. which we understand will be filed with Securities and Exchange Commission pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Northsight Capital, Inc. dated May 15, 2009.

We agree with the statements concerning our Firm pertaining to the Item 4.01 disclosure in such Form 8-K.

Very truly yours,

/S/ Lawrence Scharfman, CPA

Lawrence Scharfman, CPA

Boynton Beach Florida

CORRESP

NORTHSIGHT CAPITAL, INC.

June 11, 2009

Ethan Horowitz

United States

Securities and Exchange Commission

100 F. Street, N.W.

Mail Stop 3561

Washington, D.C. 20549-3561

RE: Northsight Capital, Inc.

Item 4.01 Form 8-K

Filed May 15, 2009

File No. 000-53661

Dear Ethan Horowitz,

This correspondence is in response to your letter dated June 1, 2009 in reference to our filing of the Item 4.01 Form 8-K Filed May 15, 2009 on the behalf of Northsight Capital, Inc., File No. 000-53661.

Form 8-K filed May 15, 2009

1. Please file a letter from your former accountant, indicating whether or not they agree with the disclosures in your Form 8-K.

Answer:  We have amended our filing on Form 8-K to include our former accountants letter as Exhibit 16.

In connection with the response to your comments, Noble Innovations, Inc. (the “Company”) acknowledges that:

·   The Company is responsible for the adequacy and accuracy of the disclosure in filings;

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

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

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We believe that our response addresses all of your concerns.  If you have any additional questions, please do not hesitate to contact the undersigned at 602-455-0507 or our counsel at 619-704-1310.

Sincerely,

/S/ Steve Nickolas                                                                           

Steve Nickolas, Chief Executive Officer

Northsight Capital, Inc.

Cc: Donald J. Stoecklein, Esq.

Stoecklein Law Group

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