8-K

                       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 27, 2006

                                 BIOCORAL, INC.

             (Exact name of Registrant as Specified in its Charter)

           Delaware                                              33-0601504
(State or other jurisdiction of                               (I.R.S. Employer
incorporation or organization)                               Identification No.)

38 rue Anatole France, 92594
Levallois Perret Cedex France        011-3314-757-9843                N/A
(Address of Issuer's principal   (Issuer's telephone number,       (Zip Code)
      executive offices)            including area code)

                                 Not Applicable
          (Former Name or Former Address, if Changed Since Last Report)



Item 4.01 Changes in Registrant's Certifying Accountant.

By letter dated January 27, 2006, Shelley International CPA ("Shelley") advised
Biocoral, Inc.'s board of directors of its resignation as its registered
independent public accountant. Biocoral, Inc. engaged Shelley on April 5, 2005.

The report of Shelley on the audited consolidated financial statements of
Biocoral, Inc. and its subsidiaries as of and for the year ended December 31,
2004 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,
and none of the events described in Item 304(a)(1)(iv) of Regulation S-K
occurred during such period, or the interim period preceding Shelley's
resignation, with respect to Biocoral, Inc. and its subsidiaries and Shelley.
From April 5, 2005, the date of Shelley's engagement, through the date of
resignation, there was no disagreement with Shelley on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreement, if not resolved to the satisfaction of Shelley,
would have caused Shelley to make reference to the subject of that disagreement
in any reports on Biocoral, Inc. and its subsidiaries consolidated financial
statements, and none of the events described in Item 304(a)(1)(v) of Regulation
S-K occurred during such period with respect to Biocoral, Inc. and its
subsidiaries and Shelley.

Biocoral, Inc. requested that Shelley furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
statements in this Item 4.01. A copy of the response received by the Registrant
to that request is filed as Exhibit 16.1 to this Form 8-K.

The resignation of Shelley was accepted and approved by Biocoral, Inc. Board of
Directors by unanimous written consent dated as of January 27, 2006.

On January 31, 2006, Biocoral, Inc. engaged Moore & Associates Chartered
("Moore") as its new registered independent accountants. During the two most
recent fiscal years and the interim periods preceding the engagement, Biocoral,
Inc. has not consulted with Moore regarding any of the matters set forth in Item
304(a)(2)(i) or (ii) of Regulation S-K. The change of accountants was
recommended and approved by Unanimous Written Consent of the board of directors
of Biocoral, Inc. dated as of January 30, 2006, pursuant to Item 304(a)(1)(iii)
of Regulation S-K.

Item 9.01 Exhibits.

16.1 Letter from Shelley International CPA regarding change in registrant's
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.

Date: Feburary 2, 2006

                                  BIOCORAL, INC.


                                  By: /s/ Nasser Nassiri
                                     -------------------
                                      Nasser Nassiri
                                      Chief Executive Officer and Chairman

EX-16.1

                                  EXHIBIT 16.1

                     Letterhead of Shelley International CPA

                                                                January 31, 2006

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: Biocoral, Inc. File No. 0-23512

Ladies and Gentlemen:

We have read the statements that we understand Biocoral, Inc. will include under
Item 4.01 of the Form 8-K report it will file regarding the recent change of
auditors. We agree with such statements made regarding our firm.

                                                  Very truly yours,


                                                  /s/ Shelley International CPA
                                                  -----------------------------
                                                  Shelley International CPA