As filed with the Commission on ~~October~~January 2318, ~~2018~~2019

UNITED STATES

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): ~~October~~ January 1517, ~~2018~~ 2019

UNIVERSAL RESOURCES

(Name of registrant as specified in its Charter)

NEVADA	000-30520	98-0532725
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

433 North Camden Drive,4th and 6th Floors, Beverly Hills, CA	90210
433 No. Camden Dr.,4th & 6th Floors, Beverly Hills, CA	90210
(Address of principal executive offices)	(Zip Code)

(310) 691-2470

(Registrant’s telephone number, including area code)

(Former name 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:

☐ 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))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1934 (§240.12b-2 of this chapter)

Emerging growth company ☑☒.

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

Previous independent registered public accounting firm

~~(a)~~See OnForm ~~October 15, 2018, UNIVERSAL RESOURCES, (the “Registrant” or the “Company”) and FRUCI & ASSOCIATES, II, PLLC (“Fruci”) ceased their client~~8-~~auditor~~K ~~relationship. Fruci~~filed ~~was appointed the Company’s auditors~~ on October ~~July 25~~23, 2018 ~~and~~by ~~never~~Universal ~~rendered~~Resources ~~a Report on the~~ [“Company~~’s financial statements for the year ended March 31, 2013 or otherwise~~”].

~~From~~New ~~July~~independent ~~25,~~registered ~~2018,~~public ~~until October 15, 2018, the Company has not had any disagreements with Fruci on any matter of~~ accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Fruci’s satisfaction, would have caused them to make reference thereto in their report on the Company’s financial statements for such period.firm

~~From July~~On 15January 17, ~~2017~~2019, ~~until October~~(the 15“Engagement Date”), ~~2018~~the Company engaged KSP Group, ~~there~~Inc. ~~were~~(“KSP”) noas ~~reportable~~its ~~events~~independent registered public accounting firm for the Company’s fiscal year ended March 31, 2019. KSP is also doing the audits on the Company’s financial statements from and including fiscal years ended March 31, 2013 through March 31, 2018. The decision to engage KSP as ~~defined~~the inCompany’s ~~Item 304(a)(1)(v)~~independent registered public accounting firm was approved by the Company’s Board of ~~Regulation S-K~~Directors.

~~The~~During ~~Company~~the ~~provided~~two ~~Fruci~~most ~~with~~recent afiscal ~~copy~~years ~~of this disclosure set forth under this Item 4.01~~ and ~~was~~through ~~requested~~the toEngagement ~~furnish~~Date, ~~a letter addressed to~~ the ~~Securities~~Company &has ~~Exchange Commission stating whether or~~ not itconsulted ~~agrees~~ with ~~the~~KSP ~~above~~regarding ~~statements~~either.

A1. the ~~copy~~application of accounting principles to any specified transaction, either completed or proposed, or the ~~letter~~type ~~from~~of ~~Fruci~~audit isopinion ~~attached~~that ~~hereto~~might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that KSP concluded was an important factor considered by the Company in reaching a decision as ~~Exhibit~~to ~~16.1~~the accounting, auditing or financial reporting issue; or

2. any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K, and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(a)	Financial statements of businesses acquired.

Not applicable

(b)	Pro forma financial information.

Not applicable

(c)	Shell company transactions.

Not applicable

(d)

Exhibits

16.1 Auditor’s letter pursuant to Section 4.01. hereof.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	UNIVERSAL RESOURCES
Dated: October 23, 2018	By:	/s/ Mikael Lundgren
Dated: January 18, 2019	By:	/s/ Mikael Lundgren
		Name: Mikael Lundgren
		Title: Chief Executive Officer

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