As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 3/09/07  Riptide Worldwide, Inc.           8-K:4,9     3/09/07    2:59K                                    Merrill Corp-MD/FA

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report of Material Events or Corporate      HTML     22K 
                          Changes                                                
 2: EX-16.1     EX-16.1 Letter From Dale Matheson Carr-Hilton       HTML      6K 
                          Labonte LLP                                            

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

Shea Development Corp. (“Shea” or the “Registrant”) was informed by Dale- Matheson Carr-Hilton Labonte LLP (“DMCL”), its independent registered public accounting firm, that DMCL would resign from this position. The Registrant has engaged a new independent registered public accounting firm. The new independent registered public accounting firm is Weaver and Tidwell L.L.P. (“WT”).  WT had previously been Information Intellect’s independent accountant for Information Intellect’s most recent audit. Pursuant to Item 304(a) of Regulation S-B under the Securities Exchange Act of 1934, as amended, and under the Securities Exchange Act of 1934, as amended, the Registrant reports as follows:

(a)(i)  DMCL resigned as Shea’s independent registered public accounting firm effective on March 9, 2007, resulting from the merger of Shea and Information Intellect and a change to Information Intellect’s independent registered public accounting firm.

    (ii)  During the previous two fiscal years, Shea’s financial statements did not contain any adverse opinions or disclaimers of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

    (iii) The resignation of DMCL and engagement of WT was approved by the Company’s Board of Directors.

    (iv) Shea and DMCL did not have any disagreements with regard to any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the period of DMCL’s engagement by the Registrant except that the report was qualified as to our ability to continue as a going concern.

    (v) During Shea’s fiscal year ended August 31, 2006 and subsequent interim period from September 1, 2006 through the date of resignation, Shea did not experience any reportable events.

(b) On March 2, 2007, the Registrant engaged WT to be the Registrant’s independent registered public accounting firm effective with the resignation of DMCL.

  (i) Prior to engaging WT, the Registrant had not consulted WT regarding the application of accounting principles to a specified transaction, completed or proposed, the type of audit opinion that might be rendered on the Registrant’s  financial statements or a reportable event, nor did the Registrant consult with WT regarding any disagreements with its prior auditor 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 prior auditor, would have caused it to make a reference to the subject matter of the disagreements in connection with its reports.

  (ii) the Registrant did not have any disagreements with DMCL and therefore did not discuss any past disagreements with DMCL.

(c) The Registrant has requested DMCL to furnish it with a letter addressed to the SEC stating whether it agrees with the statements made by the Registrant regarding DMCL. Attached hereto as Exhibit 16.1 is a copy of DMCL’s letter to the SEC dated March 9, 2007.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

(a) Financial Statements of Business Acquired.

Not applicable

(b) Pro Forma Financial Information.

Not applicable

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(c) Shell Company Transactions

Not applicable

(d) Exhibits:

EXHIBIT INDEX

Exhibit Number		Description
16.1		Letter from Dale Matheson Carr-Hilton Labonte LLP

 

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.

		SHEA DEVELOPMENT CORP.
Dated: March 9, 2007		By:		/s/ FRANCIS E. WILDE
				Name: Francis E. Wilde
				Title: Chairman & CEO