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

~~November~~July 1816, ~~2013~~2014

Date of Report (Date of earliest event Reported)

Date of Report (Date of earliest event reported)

L & L Energy, Inc.

(Exact name of registrant as specified in its charter)

Nevada	~~001~~000-~~34633~~32505	91-2103949
(State or other jurisdiction of	(Commission File Number)	(IRS Employer Identification No.)
incorporation)

130 Andover Park East, Suite 200, Seattle WA 98188

(Address of principal executive offices) (Zip Code)

(206) 264-8065

Registrant’s Telephone Number, Including Area Code

(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):

ð 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))

Item 58.0201 ~~Departure~~Other ~~of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.~~Events

OnAs ~~November~~a ~~18,~~result ~~2013,~~of ~~Mohan~~the ~~Datwani~~United ~~tendered~~States ~~his~~Department ~~resignation~~of ~~from~~Justice ~~his~~indictment ~~position~~against asDickson aLee, ~~member of~~ the ~~Board~~former ofChairman ~~Directors~~and CEO of L & L Energy, Inc. (the “Company”), ~~“due~~which towas ~~recent~~subsequently ~~developments~~amended ~~with~~to include the Company.” ~~Mr.~~as ~~Datwani~~a ~~served~~defendant, as the ~~chairman~~Company ofintends ~~both~~to ~~the~~commence ~~Audit~~an ~~and~~investigation ~~Special~~into ~~Independent~~certain ~~Committees.~~actions Hetaken ~~also~~by ~~served~~Mr. asLee awhile ~~member~~he ofserved ~~Nominations~~as ~~and Compensation Committees~~CEO. These ~~Subsequent~~actions relate to ~~his~~certain ~~initial~~issuance ~~resignation~~of ~~letter~~shares ~~Mr.~~of ~~Datwani~~common ~~indicated~~stock ~~the~~for ~~following~~services, ~~reasons~~prepayments for ~~his~~coal ~~resignation~~made ~~which are addressed~~ by the Company ~~below. His resignation letter~~ and ~~related~~certain ~~correspondence~~issues ~~with~~surrounding the Company’s isownership ~~filed~~of ~~herewith~~its asassets ~~Exhibit~~located ~~17.1~~in tothe ~~this~~People’s ~~Form~~Republic ~~8-K~~of ~~and incorporated herein by reference~~China.

~~First~~Since the public indictment of the Company and Mr. Lee, the Company ishas ~~disappointed~~had ~~that~~difficulty Mrcollecting receivables in China. ~~Datwani~~Due to the Company’s ~~believes~~lack ~~that~~of hecash ~~was~~flow, it does not ~~fully~~expect ~~informed~~that asit awill ~~board~~be ~~member.~~able ~~The~~to ~~Company~~file ~~respectfully~~its ~~disagrees~~Form ~~with~~10-K ~~Mr.~~Annual ~~Datwani’s~~Report ~~characterization~~for ofthe ~~events.~~year ~~Additionally~~ended April 30, ~~none~~2014 ofby the ~~current~~filing ~~board~~deadline. As ~~members~~a ~~have~~result ~~expressed~~of ~~dissatisfaction~~the ~~with~~lack of cash flow, the Company’s ~~disclosures~~elected to ~~the~~not ~~Board~~re-engage ofthe ~~Directors~~FORMER AUDITOR.

~~Second,~~Item ~~the Company is disappointed that Mr~~4. ~~Datwani believes the Company did not provide adequate financial support to the Special Independent Committee (the “SIC”)~~01. ~~The~~ ~~Company~~Changes ~~disagrees~~in ~~with Mr. Datwani~~Registrant’s ~~characterization,~~Certifying ~~and none of the current board members agree with Mr~~Accountant. Datwani’s opinion. No funding request made by the SIC has been denied by the Company, and in a recent meeting of the Board of Directors, management expressed its full support for any reasonable funding requests by the SIC, including costs for a forensic auditor.

~~The~~On ~~Company~~July ~~has~~16, ~~provided~~2014, ~~Mr.~~the ~~Datwani~~Company ~~with~~has aelected ~~copy~~to ofnot ~~the~~re-engage ~~disclosures~~Kabani ~~contained~~and inCo., ~~this~~Inc. ~~Form~~(“FORMER ~~8-K~~AUDITOR”) ~~and~~as ~~has~~its ~~offered~~independent ~~him~~registered anpublic ~~opportunity~~accounting tofirm ~~furnish~~effective ~~the~~as ~~Company~~of ~~with~~such ~~a response~~date.

~~Mr.~~The ~~Jingcai~~Company ~~Yang,~~has ~~former~~not ~~Senior~~appointed ~~Executive~~a ~~for~~new ~~the~~independent ~~world’s~~registered ~~largest~~public ~~coal~~accounting ~~company Shenhua Group, was unanimously approved to replace Mr~~firm. The ~~Datwani~~Board asof ~~chairman~~Directors of the ~~SIC. The~~ Company ~~intends~~approved ~~to fully support~~ the ~~SIC's~~foregoing ~~investigation as it moves forward~~dismissal.

~~Item~~The ~~9.01~~report ~~Financial~~of ~~Statements~~FORMER AUDITOR with respect to the Company’s financial statements for the fiscal years ended April 30, 2013 and ~~Exhibits~~April 30, 2012 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.

~~(d) Exhibits~~Except as set forth below, during the fiscal years ended April 30, 2013 and April 30, 2012 through the effective date of FORMER AUDITOR’s termination there were no disagreements between the Company and FORMER AUDITOR on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of FORMER AUDITOR, would have caused FORMER AUDITOR to make reference to the subject matter of the disagreements in connection with its report on the Company’s financial statements. As a result of the United States Department of Justice indictment against Dickson Lee, the FORMER AUDITOR has requested that management of the Company provide the FORMER AUDITOR with an updated management representation letter covering its prior audits. The FORMER AUDITOR has not received such representation letters as of the date hereof.

~~17.1 Resignation~~The ~~Letter~~Company provided FORMER AUDITOR with a copy of the above disclosures and ~~related~~asked ~~correspondence~~it to provide a statement as to whether it agrees with the above statements. The Company will file the required Exhibit 16.1 upon receipt from ~~Mohan~~the ~~Datwani~~FORMER AUDITOR.

~~SIGNATURES~~Item 9.01 Financial Statements and Exhibits

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.

Exhibit No.		Description of Exhibit

16.1		Letter from Kabani & Co., Inc. (to be filed by amendment)

		L & L ENERGY, INC.
Date: November 26, 2013	By:	/s/ Dickson V. Lee
		Dickson V. Lee
		Chief Executive Officer

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.

		L & L ENERGY, INC.
		(Registrant)


Date: July 23, 2014	By:	/s/ Ian Robinson
		Ian Robinson,
		Chief Financial Officer

Filing Compare · L & L ENERGY, INC.