Charles T. Mitchell Co., a Frankfort-based certified public accounting firm, has acquired Helton & Yates, a Versailles accounting firm. Rick Yates has joined the firm of Charles T. Mitchell as part of this transaction. Helton & Yates will continue to provide full service to clients at the same location in Versailles, with the Frankfort office moving Sept. 1 to Charles T. Mitchell Co.'s new offices at 229 West Main Street, Suite 103, Frankfort.

Marriott International has opened a 104-suite Residence Inn by Marriott at 3110 Wall Street. The Residence Inn, Lexington Keeneland/Airport will operate as a Marriott franchise, owned and managed by Tharaldson Enterprises of Fargo, N.D. Residence Inns are designed as all-suite hotels that offer studio, one-bedroom and two-bedroom suites will fully equipped kitchens. Phone: (859) 296-0460.

Smashburger is scheduled to open a second Lexington location Sept. 16 at 3695 Nicholasville Road. This is the second of six Lexington Smashburgers slated to open during the next three years. Lexington Smashburger restaurants feature a regional menu created with Bluegrass flavors. In addition to burgers, hot dogs and salads, customers can order an Ale-8-One float or a regional beer from Alltech's Lexington Brewing Co. Local Smashburger restaurants are owned by Bill Lear, Jim Phelps and Wayne Wellman, who are also responsible for Center Court at 535 South Upper Street, the location of Lexington's first Smashburger.

Compiled by Dorothea Wingo