Nevada
|
0-29057
|
87-0631750
|
(State
or other jurisdiction
|
(Commission
|
(IRS
Employer
|
of
incorporation)
|
File
Number)
|
Identification
No.)
|
9880
Via Pasar, Suite A, San Diego, CA
|
92126
|
(Address
of principal executive offices)
|
(Zip
code)
|
(800)
230-7132
|
|
Registrant’s
telephone number, including area code:
|
Not
Applicable
|
|
(Former
Name or Former Address, If Changed
Since Last Report)
|
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
2.04.
|
Triggering
Events That Accelerate or Increase a Direct Financial Obligation
or an
Obligation under an Off-Balance Sheet
Arrangement.
|
Date: January
23, 2008
|
AMERICAN
RACING CAPITAL, INC.
|
By: /s/
A. Robert Koveleski
|
|
Name: A.
Robert Koveleski
|
|
Title: President
& Chief Executive Officer
|