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): ~~August~~ 15March 6, ~~2011~~2014

~~FRESH~~Tap ~~START PRIVATE HOLDINGS~~Resources, ~~INC~~Inc. (Exact name of registrant as specified in its charter)

(Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of incorporation)

000-53400

(Commission File Number)

20-~~588606~~5886006

(IRS Employer Identification No.)

~~112~~Freonstraat ~~North Curry Street~~29

~~Carson City, Nevada 89703~~Paramaribo

Republic of Suriname

(Address of principal executive offices)(Zip Code)

~~(775) 321~~+597-~~8267~~883-6954

Registrant’s telephone number, including area code

None.

(Former name or 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):

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 4.0102(a). ~~Changes~~Non-Reliance inon ~~Registrant’s~~Previously ~~Certifying~~Issued ~~Accountant~~Financial Statements or a Related Audit Report or Completed Interim Review.

~~(a)~~ On ~~August~~March 156, ~~2011~~2014, ~~Fresh~~Tap ~~Start Private Holdings~~Resources, Inc. (the “Company”) ~~notified~~filed ~~MacKay~~an ~~LLP~~Annual Report on Form 10-K for the year ended November 30, 2013 (the “~~MacKay~~Form 10-K”). ~~that~~On August 12, 2014, the Company ~~had~~filed ~~dismissed~~an ~~MacKay~~Amendment No. 1 to the Form 10-K. In the Form 10-K and Amendment No. 1 to the Form 10-K, the Company corrected an error related to the recognition and classification of debt forgiveness in the financial statements for the year ended November 30, 2012 in the Annual Report on Form 10-K for the year ended November 30, 2012 and, filed on March 15, 2013, and Amendment No. 1 to Form 10-K for the year ended November 30, 2012 and, filed on March 26, 2013. In connection with this correction, the Company (i) revised the heading of Note 9 to the financial statements to clearly indicate that it was disclosing a correction of an error and restatement, and (ii) labeled the 2012 financial statements at pages 26 through 29 as “restated.” During the ~~independent~~year ~~registered~~ended ~~public~~November ~~accounting~~30, ~~firm~~2013, the management of the Company discovered documentation and realized that they should have considered the forgiveness of the loans payable entered into on November 1, 2012 as other income rather than additional paid in capital, as these were third party loan forgiveness. The ~~Board~~Company corrected the error during 2013 and presented the November 30, 2012 balance sheet, statement of ~~Directors~~operations and cash flow with the correction. As a result of the ~~Company~~above, ~~recommended~~the financial statements for the year ended November 30, 2012 in the Annual Report on Form 10-K for the year ended November 30, 2012 and, ~~approved~~filed on March 15, 2013, and Amendment No. 1 to Form 10-K for the ~~dismissal~~year ended November 30, 2012 and, filed on March 26, 2013, should no longer be relied upon insofar as they relate to to the recognition and classification of debt forgiveness.

The reports of MacKay regarding the Company’s financial statements as of November 30, 2010 and 2009 and the statements of operations, stockholders’ deficit and cash flows for the years then ended and for the period from November 1, 2006 (inception) through November 30, 2010, contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle. The reports of MacKay, however, stated that there is substantial doubt about the Company’s ability to continue as a going concern.2

From the period as of, and from, November 1, 2006 (inception) through November 30, 2010, and during the subsequent interim period through the date of dismissal, the Company had no disagreement with MacKay on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of MacKay, would have caused them to make reference thereto in their report on the Company’s financial statements for such period from November 1, 2006 (inception) through November 30, 2010. There were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.SIGNATURES

~~MacKay~~Pursuant ~~was~~to ~~provided~~the arequirements ~~copy~~ of the ~~above~~Securities ~~disclosures~~Exchange ~~and~~Act ~~was~~of ~~requested~~1934, ~~to furnish a letter addressed to~~ the ~~Securities~~registrant ~~and~~has ~~Exchange~~duly ~~Commission~~caused ~~(the~~this ~~“Commission”)~~report ~~stating~~to ~~whether~~be orsigned ~~not~~on itits ~~agrees~~behalf ~~with~~by the ~~above~~undersigned ~~statements. MacKay’s~~hereunto ~~response~~duly ~~is attached as Exhibit 16~~authorized.~~1 to this Current Report on Form 8-K.~~

(b) On August 17, 2011, the Board of Directors of the Company resolved to engage the independent registered public accounting firm of De Joya Griffith & Company, LLC (“De Joya Griffith”), the Company’s new independent registered public accountants, which appointment De Joya Griffith has accepted with the dismissal of MacKay.

	Tap Resources, Inc.
	(Registrant)

Date: October 7, 2014	By:	/s/ Andrew Aird
	Name:	Andrew Aird
	Title:	President

During the two most recent fiscal years and the interim period preceding the engagement of De Joya Griffith, the Company has not consulted with De Joya Griffith regarding either: (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by De Joya Griffith or (iii) any other matter that was the subject of disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv), or a reportable event as described in paragraph 304(a)(1)(v), of Regulation S-K. The Company did not have any disagreements with MacKay and therefore did not discuss any past disagreements with De Joya Griffith.3

Item 9.01 Financial Statements and Exhibits

Exhibits

No.		Description
16.1		Letter dated August 24, 2011 from MacKay LLP

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.

	Fresh Start Private Holdings, Inc.
	(Registrant)
Date: August 29, 2011	By:	/s/ Andrew Aird
		Andrew Aird
		President

EXHIBIT INDEX

No.		Description
16.1		Letter dated August 24, 2011 from MacKay LLP

Filing Compare · TAP RESOURCES, INC.