UNITED STATES ~~SECURITIES~~ ~~AND EXCHANGE COMMISSION Washington, D.C. 20549~~

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 ORor 15(d) of ~~The~~the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): April ~~January 5~~22, 2016

CREDIT ONE FINANCIAL, INC. ~~(Exact name of registrant as specified in its charter)~~

Florida	000-50320	59-3641205
(State or other jurisdiction of	(Commission File Number)	(IRS Employer
incorporation)		Identification No.)

(Exact name of registrant as specified in its charter)

80 Wall Street, Suite 818, New York, NY	10005
Florida		000-50320	59-3641205
(Address of principal executive offices)	(Zip Code)
(State or other jurisdiction of incorporation)		(Commission File Number)	(IRS Employer Identification No.)
Registrant’s telephone number, including area code	212-809-1200

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



80 Wall Street, Suite 818, New York, NY		10005
(Address of principal executive offices)		(Zip Code)

~~Check~~(212) ~~the appropriate box below if the Form 8~~809-~~K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:~~1200

~~[ ]~~(Registrant’s ~~Written~~telephone ~~communications~~number, ~~pursuant~~including toarea ~~Rule 425 under the Securities Act (17 CFR 230.425~~code)

~~[ ]~~N/A ~~Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)~~

~~[ ]~~(Former ~~Pre-commencement~~name ~~communications~~or ~~pursuant~~former toaddress, ~~Rule~~if ~~14d-2(b)~~changed ~~under~~since ~~the~~last ~~Exchange Act (17 CFR 240.14d-2(b~~report))

~~[ ]~~Check ~~Pre~~the appropriate box below if the Form 8-~~commencement~~K ~~communications~~filing ~~pursuant~~is intended to ~~Rule~~simultaneously ~~13e-4(c)~~satisfy the filing obligation of the registrant under any of the ~~Exchange~~following ~~Act~~provisions (17see ~~CFR~~General ~~240~~Instruction A.~~13e-4(c~~2 below)):

~~Item~~¨ ~~4.01.~~Written ~~Changes~~communications inpursuant ~~Registrant’s~~to ~~Certifying~~Rule ~~Accountant~~425 under the Securities Act (17 CFR 230.425)

~~(a) Resignation~~¨ ofSoliciting ~~independent~~material ~~registered~~pursuant ~~public~~to ~~accounting~~Rule ~~firm~~14a-12 under the Exchange Act (17 CFR 240.14a-12)

~~Moss,~~¨ ~~Krusick~~Pre-commencement &communications ~~Associates,~~pursuant ~~LLC~~to ~~(“Moss,~~Rule ~~Krusick”), the independent registered public accounting firm of Credit One Financial, Inc.~~ 14d-2(~~the “Company”~~b) ~~resigned~~under as the ~~Company’s~~Exchange ~~auditors,~~Act ~~effective~~(17 ~~January~~CFR ~~5, 2016~~240. The reports of Moss, Krusick on the Company’s financial statements as of and for the years ended December 31, 2014 and December 31, 2013, contained no adverse opinion or disclaimer of opinion nor was qualified or modified as to uncertainty, audit scope, or accounting principle.14d-2(b))

~~During~~¨ ~~the~~Pre-commencement ~~Company’s~~communications ~~two~~pursuant most recent fiscal years ended December 31, 2014, and the subsequent period through January 5, 2015, there were no disagreements between the Company and Moss, Krusick on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to ~~Moss,~~Rule ~~Krusick’s~~13e-4(c) ~~satisfaction,~~under ~~would have caused them to make reference to~~ the ~~subject~~Exchange ~~matter~~Act of(17 ~~the~~CFR ~~disagreement in connection with their reports on the Company’s financial statements for such years or periods; and there were no reportable events as described in Item 304~~240.13e-4(ac)(1)~~(v) of Regulation S-K.~~

~~The~~Item ~~Company~~4.02 ~~provided~~Non-Reliance ~~Moss,~~on ~~Krusick~~Previously ~~with~~Issued aFinancial ~~copy~~Statements ofor ~~the foregoing disclosures. Attached as Exhibit 16 is~~ a ~~copy~~Related ofAudit ~~Moss,~~Report ~~Krusick’s~~or ~~letter~~Completed toInterim ~~the Securities and Exchange Commission, dated January 5, 2016, stating its agreement with such statements.~~Review

On April 22, 2016, Credit One Financial, Inc. (bthe “Company”) ~~New~~was ~~independent~~notified ~~registered~~that ~~public~~the ~~accounting~~Company’s ~~firm~~prior auditor’s registration with the Public Company Accounting Oversight Board (“PCAOB”) was revoked on April 12, 2016, due to the lack of auditor independence by providing prohibited bookkeeping services to the Company.

OnThe ~~January 5, 2016, the~~ Board of Directors of the Company ~~engaged~~concluded ~~GBH~~that ~~CPAs~~its PCpreviously issued audited consolidated financial statements for each of ~~Houston~~the fiscal years ended December 31, ~~Texas~~2010, ~~(“GBH”)~~2011, as2012, ~~the~~2013 ~~Company’s~~and ~~new~~2014, ~~independent~~and ~~public~~its ~~accounting~~previously ~~firm. The~~issued ~~engagement~~unaudited ofquarterly ~~GBH~~consolidated ~~was~~financial ~~approved~~statements byfrom ~~the~~2010 ~~Board~~to ofSeptember ~~Directors~~30, of2015, contained in the Company’s Quarterly Reports on Form 10-Q for those periods could no longer be relied upon.

~~During~~Since its prior auditor is no longer registered with the PACOB, the Company cannot include its prior auditor’s ~~two~~audit ~~most~~reports ~~recent~~or ~~fiscal~~consent ~~years~~in ~~ended~~the ~~December 31,~~Company’s ~~2014,~~filing ~~and~~with the ~~subsequent~~Securities ~~period~~and ~~through~~Exchange ~~January~~Commission 5,on ~~2016,~~or ~~neither~~after the ~~Company~~date ~~nor~~of ~~anyone~~deregistration. onTherefore, ~~its~~the ~~behalf~~Company ~~did~~expects ~~consult~~to ~~with~~file ~~GBH~~an ~~with~~amended ~~respect~~2015 toForm ~~the~~10-K ~~application~~as ofsoon ~~accounting~~as ~~principles~~practicable to include a ~~specified~~re-audit ~~transaction,~~of ~~either~~the ~~completed~~2013 orand ~~proposed,~~2014 orfinancial ~~the~~statements ~~type~~by ofan independent audit ~~opinion~~firm that ~~might~~is becurrently ~~rendered~~registered onwith the ~~Company’s~~PCAOB. ~~financial~~The ~~statements,~~Company orhas ~~any~~discussed ~~other~~these matters orwith ~~reportable~~GBH ~~events~~CPAs, asPC, ~~set~~the ~~forth~~Company's inindependent ~~Item~~registered ~~304(a)(2)~~public ~~(i)~~accounting ~~and (ii) of Regulation S-K~~firm.

~~Item 9.01 Financial Statements and Exhibits.~~SIGNATURES

~~(d)~~Pursuant ~~Exhibits~~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.

16CREDIT ONE FINANCIAL, INC.

~~Letter~~/s/ ~~from~~Dicky ~~Moss,~~Cheung ~~Krusick~~Dicky &Cheung ~~Associates,~~President ~~LLC.~~& ~~to the Securities and Exchange Commission dated January 5, 2016.~~CEO

~~SIGNATURES~~Date: April 27, 2016

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.

		CREDIT ONE FINANCIAL, INC
Dated: January 6, 2016	By:		/s/ Dicky Cheung
			Dicky Cheung
			Chief Executive Officer

Filing Compare · CREDIT ONE FINANCIAL INC