UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K.

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of report (Date of earliest event reported): November 4, 16, 2015

Boreal Water Collection, Inc.

(Exact name of registrant as specified in its charter)

NV	000-54776	98-0453421
(State or Other Jurisdiction	(Commission File Number)	(IRS Employer
of Incorporation)		Identification No.)

4496 State Road 42 North, Kiamesha Lake, New York	12751
(Address of Principal Executive Officers)	(Zip Code)

Registrant's telephone number, including area code: (845) 794-0400

________________________________________

(Former name or former address, if changed since last report)

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 (see General Instruction A.2. below):

[_] 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))

Section 43 - ~~Matters~~Securities ~~Related to Accountants~~ and ~~Financial Statements~~Trading Markets

43.0102 ~~Changes~~Unregistered inSales ~~Registrant’s~~of ~~Certifying~~Equity ~~Accountants.~~Securities

~~(a)~~On ~~Our~~November ~~current~~16, ~~registered~~2015, ~~independent~~Boreal ~~public~~Water ~~accountant~~Collection, ~~(for~~Inc. ~~the~~entered into ~~fiscal~~an ~~year~~agreement ~~ending~~with ~~December~~Saleh ~~31,~~Al ~~2015),~~Sagri ~~Patrick~~of Dthe ~~Heyn,~~Kingdom ~~was~~of ~~dismissed~~Saudi onArabia ~~November~~(“subscriber”). 4,The ~~2015.~~Agreement ~~Mr.~~is ~~Heyn~~for ~~was~~$250,000 of soSecured ~~informed~~Debentures byand ~~the~~Common ~~registrant~~Share Warrants in aUnits ~~letter~~of as$1000.00. ~~attached~~Each ~~hereto~~Unit ascontains anone ~~exhibit,~~7.5% ~~sent~~interest bybearing ~~email~~Secured ~~attachment~~Debenture in ~~and~~the ~~regular~~principal ~~mail.~~amount Mrof $1000.00 ~~Heyn~~and ~~was~~a ~~engaged~~Warrant byto ~~the~~purchase ~~registrant~~1,352,532 ~~pursuant~~common toshares at an ~~engagement~~exercise ~~letter~~price ~~dated~~of ~~July~~$0.0075 ~~24,~~per ~~2015~~share. Interest ~~Mr.~~is ~~Heyn~~payable ~~did~~semi-annually. ~~not~~The ~~issue~~debenture ais ~~report~~re-payable ~~that~~24 ~~would~~months ~~cause~~after the ~~following~~closing ~~disclaimer~~date. toThe besecurity ~~applicable:~~is ~~during~~a “mortgage on the ~~past~~assets 2of ~~years~~ the ~~accountant’s~~company” ~~report~~junior onto the ~~financial~~“existing ~~statements~~bridge ~~did~~loan ~~not~~mortgage ~~contain~~and anline ~~adverse~~of ~~opinion~~credit.” orThe awarrant ~~disclaimer~~exercise period ofis ~~opinion~~2 ~~and~~years ~~was~~from ~~not~~the ~~qualified~~date orof ~~modified~~issuance; asand tomay ~~uncertainty,~~be ~~audit~~subscribed ~~scope~~in whole or ~~accounting~~in ~~principles.~~part ~~The~~on ~~Company’s~~a ~~Board~~total of ~~Directors~~2 ~~(consisting~~occasions. ofIf ~~one~~all ~~director,~~the ~~Mrs.~~Warrants are ~~Francine~~exercised, ~~Lavoie)~~a ~~approved~~total of ~~the~~338,133,000 ~~dismissal~~common ofshares ~~Mr.~~will ~~Heyn~~be issued.

~~During~~Section ~~the~~9 ~~time~~- ofFinancial ~~Mr. Heyn’s employment from~~Statements ~~July~~and 24 to November 4 of 2015, less than the preceding 2 fiscal years; there were disagreements with Mr. Heyn on matters of accounting principles or practices, financial statement disclosure, or auditing scope or disclosure, which disagreement(s), if not resolved to his satisfaction, would have caused him to make reference to the subject matter of the disagreement(s) in the report; should he have completed one.Exhibits

Mr99.1 ~~Heyn~~BOREAL ~~was~~WATER ~~preceded~~COLLECTION ~~by Mr~~INC. Terry Johnson as the Company’s auditor; who was suspended by the SEC on October 6, 2015 from practicing as an accountant for entities regulated by the SEC. Previously, in an 8-K dated September 25, 2015, we had stated that we were no longer relying on audit reports and ~~previously issued~~SALEH ~~financial~~AL ~~statements~~SAGRI ~~that~~TERM Mr. Johnson was involved in for fiscal years 2012 and 2013 and were investigating whether we could rely on the same for fiscal year 2014. We terminated Mr. Heyn in part because we were not able to obtain a comprehensible, definitive answer from him on how to proceed regarding the problems caused by Mr. Johnson; and in that regard, we were not satisfied with his explanation of the scope, cost and procedure for re-audits to bring the Company compliant. There were disagreements on the valuation of stock issued for management compensation as well as for convertible debt. We also were not satisfied with the scheduling and what we perceived to be a lack of speed and priority involved in Mr. Heyn’s work for us.SHEET

In accordance with Item 304(a)(3) of Regulation S-K, a copy of this disclosure is being provided to Mr. Heyn in a timely manner as required by the Item so that he may review it and provide comment to the Commission if he so desires.

Item 9.01 Financial Statements and Exhibits

Exhibit 99.1

Letter of Boreal Water Collection, Inc. dismissing Patrick D. Heyn, dated November 4, 2015

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.

Dated: ~~November~~October 917, 2015

By: /s/ Mrs. Francine Lavoie Mrs. Francine Lavoie, Principal Executive Officer, Principal Financial Officer, Controller and Sole Member of the Board of Directors

Filing Compare · Boreal Water Collection Inc.