UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

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

_________________

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

~~Securities~~Date ~~Exchange~~of ~~Act~~Report (Date of ~~1934~~earliest event reported): December 29, 2014

~~Date~~China Du Kang Co., Ltd. (Exact Name of ~~Report:~~Registrant ~~December~~as ~~28,~~Specified ~~2010~~in its Charter)

CHINA DU KANG CO., LTD.

Nevada		000-53833		90-0531621
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

(Exact name of registrant as specified in its charter)

Town of Dukang, Baishui County,

A-28, Van Metropolis, #35 Tangyan Road,

Xi'an, Shaanxi, Peoples’ Republic of China

710065

(Address of Principal Executive Offices)

(Zip Code)

Nevada	333-157281	90-0531621
(State or Other	(Commission File	(IRS Employer
Jurisdiction of	Number)	Identification No.)
Incorporation)

Registrant’s telephone number, including area code: 8629-88329785

~~Town of Dukang, Baishui County, Shaanxi province, China~~________________________________________________

~~A-28,Van~~(Former ~~Metropolis,#35~~Name ~~Tangyan~~or ~~Road~~Former Address, if Changed Since Last Report)

~~Xi'an,~~Check ~~Shaanxi,~~the ~~PRC~~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):

~~,710065~~¨ 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))

~~(Zip~~Section ~~Code)~~4 – Matters Related to Accountants and Financial Statements

~~8629-88330106-822~~Item 4.01 Changes in Registrant’s Certifying Accountant.

~~Registrant's~~On ~~telephone~~December ~~number~~29, ~~including~~2014, ~~area~~Keith ~~code~~K. Zhen CPA (“Zhen”) notified China Du Kang Co., Ltd. (the “Company”) that he resigned as the Company’s independent certifying accountant effective on the same date.

~~N/A~~The reports of Zhen regarding the Company’s and its subsidiaries’ financial statements as of December 2012 through December 2013, the consolidated balance sheets, and the related statements of income, stockholders’ equity and comprehensive income and cash flows for the Company’s fiscal years then ended, contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to audit scope or accounting principle.

For the Company’s fiscal years ended December 2012 through December 2013, and during the subsequent interim period through the date of his resignation: (~~Former~~i) ~~Name~~the Company had no disagreement with Zhen on any matter of accounting principles or ~~Former~~practices, ~~Address~~financial statement disclosure, or auditing scope or procedure, which disagreement, if ~~Changed~~not ~~Since~~resolved ~~Last~~to ~~Report~~the satisfaction of Zhen would have caused him to make reference thereto in connection with his reports on the Company’s financial statements for such years, and (ii) there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.

~~Check~~During the ~~appropriate~~fiscal ~~box~~years ~~below~~ended ifDecember 31, 2012 and 2013 and during the ~~Form~~subsequent ~~8-K~~interim ~~filing~~period isthrough ~~intended~~the todate ~~simultaneously~~of ~~satisfy~~his resignation, Zhen did not advise the ~~filing~~Company ~~obligation~~that of(i) the ~~registrant~~internal ~~under~~controls ~~any~~necessary offor the ~~following~~Company ~~provisions~~to develop reliable financial statements did not exist or (~~see~~ii) ~~General~~advise ~~Instruction~~the ~~A.2.~~Company ~~below~~that any information had come to his attention which had led him to no longer be able to rely on management's representation, or (iii): that had made Zhen unwilling to be associated with the financial statements prepared by management or (iv) advise the Company that the scope of any audit needed to be expanded significantly or that more investigation was necessary.

oDuring ~~Written~~the ~~communications~~fiscal ~~pursuant~~years ended December 31, 2012 and 2013 and during the subsequent interim period through the date of his resignation, Zhen did not advise the Company that there was any information which he concluded would materially impact the fairness and reliability of either (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to ~~Rule~~be ~~425~~issued ~~under~~covering the ~~Securities~~fiscal ~~Act~~period(s) subsequent to the date of the most recent financial statements covered by an audit report (17including ~~CFR~~information ~~230.425~~that, unless resolved to his satisfaction, would prevent him from rendering an unqualified audit report on those financial statements).

oThe ~~Soliciting~~Company ~~material~~provided ~~pursuant~~Zhen towith ~~Rule~~a ~~14a-12~~copy ~~under~~of the above disclosures and requested that Zhen review the disclosure contained in this Report and furnish the Company with a letter addressed to the Securities and Exchange ~~Act~~Commission ~~(17~~containing ~~CFR~~any ~~240~~new information, clarification of the Company's expression of its views, or the respect in which he does not agree with the statements made by the Company herein.~~14a~~ The response from Zhen is attached as Exhibit 16.1 to this Current Report on Form 8-~~12)~~K and will be filed.

oThe ~~Pre-commencement~~Company ~~communications~~is ~~pursuant~~currently toundertaking ~~Rule~~a ~~14d-2(b)~~search ~~under~~for ~~the~~a ~~Exchange~~new ~~Act~~auditing ~~(17 CFR 240~~firm.~~14d-2(b))~~

oSection ~~Pre-commencement~~9 ~~communications~~– ~~pursuant~~Financial toStatements ~~Rule~~and ~~13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))~~Exhibits

~~CURRENT~~Item ~~REPORT~~9.01 ONFinancial ~~FORM~~Statements ~~8-K/A~~and Exhibits.

~~CHINA~~(d) ~~DU KANG CO~~Exhibits.~~, LTD.~~

~~Item 4~~16.021 ~~Non-Reliance~~Letter onfrom ~~Previously~~Keith ~~Issued~~K. ~~Financial~~Zhen, ~~Statements or a Related Audit Report or Completed Interim Review.~~CPA

On management’s recommendation and in consultation with Keith H. Zhen, CPA (“Zhen”), our independent registered public accounting firm, we concluded on December 28, 2010 that the financial statements for the fiscal year ended December 31, 2009, as presented in our Annual Report on Form 10-K, should no longer be relied upon due to the accounting issues set forth below.1

The accounting issues relate to the following acquisition. On March 4, 2002, Baishui Dukang signed a lease agreement with Shaanxi Sanjiu Dukang Liquor Production Co., Ltd ("Sanjiu"), pursuant to which Baishui Dukang agreed to lease the liquor production facility of Sanjiu, including all the fixed assets and the piece of land that the fixed assets attached, for a period of 20 years, which was latterly extended to 30 year. On February 3, 2005, Sanjiu was acquired by Shannxi Baishui Dukang Liquor Development Co., Ltd, a related party of the Company. On April 30, 2005, Baishui Dukang signed a complementary lease agreement with Shannxi Baishui Dukang Liquor Development Co., Ltd, pursuant to which Baishui Dukang agreed to continue to lease the liquor production facility for the rest of the original 30-year period. Baishui Dukang also agreed to pay $362,450 (RMB 3,000,000) to continue the lease and to absorb the pension and unemployment insurance expenses of Sanjiu's original employees. The $362,450 (RMB 3,000,000) was paid directly to the local government. The remaining payments were to be made directly to the governmental authority to satisfy all of the pension and unemployment insurance payments that were required in connection with the Sanjui employees. Since May 2005, all payments have been made directly to the China Social Security Administration.SIGNATURES

InPursuant ~~considering~~to ~~FASB ASC 810-10-25 (FIN 46R) management has determined that~~ the ~~Company~~requirements ~~should~~of ~~have consolidated Sanjiu we undertook~~ the ~~30-year~~Securities ~~lease~~Exchange ~~and~~Act ~~assumed~~of ~~the pension obligations for Sanjiu's employees.Because Sanjiu had ceased operation when we executed the lease agreement in 2002~~1934, ~~we will consolidate~~ the ~~assets~~registrant ~~leased~~has ~~and~~duly ~~the~~caused ~~lease~~this ~~payment~~report ~~obligation (including the payments that were~~ to be ~~made~~signed ~~directly~~on toits ~~the~~behalf ~~China~~by ~~Social Security Administration to satisfy all of~~ the ~~pension~~undersigned ~~and~~hereunto ~~unemployment~~duly ~~insurance payments that were required in connection with the Sanjui employees) in our balance sheet~~authorized.

Accordingly, the Company will restate its financial statements for the fiscal year ended December 31, 2009 by disclosing the effect of these accounting issues in an amended Form 10-K for the fiscal year ended December 31, 2009.

	CHINA DU KANG CO., LTD.

Dated: January 5, 2015	By:	/s/ Wang Yong Shen
		Wang Yong Shen
		President and Chief Executive Officer

~~Our Board of Directors and executive officers have discussed the above matters with Zhen.~~2

SIGNATURE

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.

Dated: December 28, 2010

China Du Kang Co. LTD.

/s/ Wang Yong Sheng

By:Wang Yong Sheng

Title: President & CEO, Director

China Du Kang Co. LTD.

/s/ Liu Su Ying

By: Liu Su Ying

Title: Chief Financial Officer,

Filing Compare · CHINA DU KANG CO. LTD.