UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

~~PURSUANT~~Pursuant to ~~TO SECTION~~ Section 13 ORor 15(d) ~~OF THE SECURITIES EXCHANGE ACT OF 1934~~

~~Date~~ of ~~Report~~the ~~(Date~~Securities ofExchange ~~earliest~~Act ~~event~~of ~~reported):~~1934 ~~November 16, 2017~~

~~Lapolla~~Date ~~Industries,~~of ~~Inc.~~Report (~~Exact~~Date ~~name~~ of ~~registrant~~earliest asevent ~~specified~~reported): inNovember 30, ~~its~~2017 ~~charter)~~

Delaware	001-31354	13-3545304
(State of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

Lapolla Industries, Inc.

~~Intercontinental~~(Exact ~~Business~~name ~~Park~~of ~~15402~~registrant ~~Vantage~~as ~~Parkway~~specified ~~East,~~in ~~Suite~~its ~~322, Houston, Texas 77032 (Address of principal executive offices~~charter) ~~(Zip Code)~~

(281) 219-4700 (Registrant's telephone number, including area code)

Delaware

001-31354

13-3545304

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

Not Applicable (Former name or former address, if changed since last report)

Intercontinental Business Park

15402 Vantage Parkway East, Suite 322

Houston, Texas 77032

77032

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code: (281) 219-4700

(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:

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))
	Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
	Emerging Growth Company	o
	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.	o

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

~~LAPOLLA~~☐ ~~INDUSTRIES,~~Soliciting ~~INC~~material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

~~FORM~~☐ 8Pre-Kcommencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

~~NOVEMBER~~☐ ~~16,~~Pre-commencement ~~2017~~communications pursuant to Rule 13e-4 (c) under the Exchange Act (17 CFR 240.13e-4(c))

~~TABLE~~Indicate OFby ~~CONTENTS~~check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

			Page
SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS			1
	Item 4.01	Changes in Registrant's Certifying Accountant	1
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS			1
	Item 9.01	Financial Statements and Exhibits	1
SIGNATURES			2

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(ia) of the Exchange Act. ☐

~~SECTION~~Item 47.01 -Regulation ~~MATTERS~~FD ~~RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS~~Disclosure.

~~Item~~On 4November 30, 2017, Icynene U.~~01 Changes~~S. inHolding ~~Registrant's~~Corp. ~~Certifying~~(“Icynene”) ~~Accountant~~completed its previously announced acquisition of Lapolla Industries, Inc. (the “Company”).

~~Effective~~The ~~November~~acquisition ~~16,~~was ~~2017,~~consummated ~~Hein~~pursuant &to ~~Associates~~an ~~LLP~~Agreement and Plan of Merger (“~~Hein~~Merger Agreement”), ~~the~~dated ~~independent~~October 4, 2017, ~~registered~~by ~~public~~and ~~accounting~~among ~~firm~~Icynene, ~~for~~the ~~Lapolla Industries~~Company, ~~Inc.~~and ~~(the~~Blaze ~~“Company”)~~Merger Sub Inc., ~~combined~~a ~~with~~wholly ~~Moss~~owned ~~Adams~~subsidiary ~~LLP~~of Icynene (“~~Moss~~Merger ~~Adams~~Sub”). AsPursuant ato ~~result~~the terms of ~~this~~the ~~transaction,~~Merger ~~on November 16~~Agreement, ~~2017,~~Merger ~~Hein~~Sub ~~resigned~~merged aswith ~~the~~and ~~independent~~into ~~registered public accounting firm for~~ the Company., ~~Concurrent~~ with ~~such resignation,~~ the Company’s continuing ~~audit~~as ~~committee approved~~ the ~~engagement~~surviving ofcorporation ~~Moss~~and ~~Adams as~~ the ~~new~~wholly ~~independent~~owned ~~registered~~subsidiary ~~public~~of ~~accounting~~Icynene ~~firm for~~ (the ~~Company~~“Merger”).

~~The~~Pursuant ~~audit~~to ~~reports~~the Merger Agreement, at the effective time of ~~Hein~~the onMerger, each of the Company’s ~~financial~~issued ~~statements~~and ~~for~~outstanding ~~the~~shares ~~years~~of ~~ended~~common ~~December 31~~stock, ~~2016~~par ~~and~~value ~~2015~~$0.01 ~~did~~per ~~not~~share ~~contain~~(other anthan ~~adverse~~any ~~opinion~~shares held by the Company as treasury shares or ashares ~~disclaimer~~held ofby ~~opinion~~Icynene, Merger Sub, or any other wholly-owned affiliate of Icynene and ~~were~~those shares with respect to which appraisal rights under Delaware law are properly exercised and not ~~qualified~~withdrawn) orwas ~~modified~~cancelled asand toextinguished ~~uncertainty,~~and ~~audit~~converted ~~scope~~into orthe ~~accounting~~right ~~principles~~to receive $1.03 in cash, without interest.

~~During~~-2- the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Hein’s resignation, there were no disagreements between the Company and Hein on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Hein would have caused them to make reference thereto in their reports on the Company’s financial statements for such years.

~~During~~SIGNATURES the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Hein’s resignation, there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

~~During~~Pursuant ~~the~~to ~~two most recent fiscal years ended December 31, 2016 and through~~ the ~~subsequent~~requirements ~~interim~~of ~~period preceding Moss Adam’s engagement,~~ the ~~Company~~Securities ~~did~~Exchange ~~not~~Act ~~consult with Moss Adams on either (1) the application~~ of ~~accounting~~1934, ~~principles~~as ~~to a specified transaction~~amended, ~~either completed or proposed; or~~ the ~~type~~registrant ofhas ~~audit~~duly ~~opinion~~caused ~~that~~this ~~may be rendered on the Company’s financial statements, and Moss Adams did not provide either a written~~ report ~~or oral advise~~ to ~~the~~be ~~Company~~signed ~~that~~on its ~~Moss~~behalf ~~Adams concluded was an important factor considered~~ by the ~~Company~~undersigned inhereunto ~~reaching~~duly a decision as to the accounting, auditing or financial reporting issue; or (2) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-Kauthorized.

The Company has provided Hein a copy of the disclosures in this Form 8-K and has requested that Hein furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein. A copy of the letter dated November 16, 2016 is filed as Exhibit 16.1 to this Form 8-K.

~~SECTION 9~~ -3- ~~FINANCIAL STATEMENTS AND EXHIBITS~~

Item 9.01. Financial Statements and Exhibits

(d) Exhibits

Exhibit No.		Description
16.1*		Letter to the Securities and Exchange Commission from Hein & Associates LLP dated November 16, 2017

* Filed herewith

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 thereunto duly authorized.

Date: November 16, 2017	LAPOLLA INDUSTRIES, INC.
	By:	/s/ Michael T. Adams, VP
		Michael T. Adams
		Vice President

Lapolla Industries, Inc.

Date: November 30, 2017

/s/ Douglas Kramer

Douglas Kramer

President and Chief Executive Officer

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