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 2510, ~~2016~~2018

~~Elray~~ELRAY ~~Resources~~RESOURCES, ~~Inc~~INC. (Exact name of Company as specified in its charter)

Nevada	000-~~54840~~52727	98-0526438
(State or other jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification Number)
(State or other jurisdiction	(Commission	(IRS Employer
of Incorporation)	File Number)	Identification Number)

3651 Lindell Road, Suite ~~D131Las~~D131 ~~Vegas, NV 89103 (Address of principal executive offices) Phone: (917) 775-9689 (Company’s Telephone Number)~~

Las Vegas, NV 89103

(Address of principal executive offices)

Phone: (917) 775-9689

(Company’s Telephone Number)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company under any of the following provisions:

¨ 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))

~~Item~~Section 14.~~01.~~ ~~Entry~~Matters ~~into~~Related ato ~~Material~~Accountants ~~Definitive~~and ~~Agreement~~Financial Statements

OnItem ~~the August 25th, 2016 the Management of Elray Resources Inc~~4.01 ~~(the~~Changes ~~“Company”)~~in ~~entered into a Strategic Partnership Agreement (“Agreement”) with Articulate Pty. Articulate Pty will be responsible for providing written reports tracking the~~ Company's ~~clients’~~Certifying ~~gaming content usage~~Accountant.

~~The~~(a) ~~foregoing~~On ~~summary~~August is10, ~~qualified in its entirety by reference to the Agreement and related statement of work~~2018, ~~which~~Elray ~~will~~Resources. ~~be filed as an exhibit to~~ (the “Company’s”) ~~Quarterly~~accepted ~~Report on Form 10-Q for~~ the ~~period~~resignation ~~ending~~of ~~September 30,~~GBH ~~2016~~CPAs, ~~portions~~PC of(“GBH”) ~~which~~as ~~will~~its beindependent ~~subject~~registered topublic aaccountants. ~~FOIA~~This ~~Confidential~~change ~~Treatment~~occurred ~~Request~~in toconnection ~~the~~with ~~Securities~~GBH ~~and~~resigning ~~Exchange~~as ~~Commission~~a ~~pursuant~~result toof ~~Rule~~GBH ~~24b-2~~combining ~~under~~its ~~the~~practice ~~Securities~~with ~~Exchange~~Marcum ~~Act~~effective ofJuly ~~1934~~1, ~~as amended~~2018. ~~The omitted material will be included in the request for confidential treatment.~~

~~Item~~Pursuant ~~1.02.~~to ~~Termination~~applicable ofrules, athe ~~Material~~Company ~~Definitive~~makes ~~Agreement~~the following additional disclosures:

On(b) ~~August~~GBH’s ~~25th,~~reports ~~2016~~on the consolidated financial statements of the Company ~~terminated~~as anat ~~agreement~~and ~~with~~for ~~Universal~~the ~~Technology~~fiscal ~~Investments~~years ~~Limited~~ended ~~dated~~December 1031, ~~April~~2017 ~~2013.~~and 2016 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports contained explanatory paragraphs in respect to uncertainty as to the Company’s ability to continue as a going concern.

On(c) ~~August~~During ~~25th~~the fiscal years ended December 31, 2017 and 2016 and the ~~Company~~subsequent ~~terminated~~period anthrough ~~agreement~~August 10, 2018, there were no disagreements, (as defined in Item 304 (a) (1) (iv) of Regulation S-K and related instructions) with ~~Articulate~~GBH ~~Pty~~on ~~Ltd~~any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to GBH's satisfaction would have caused it to make reference thereto in connection with its reports on the financial statements for such years. ~~dated~~During ~~1st~~the ~~June~~fiscal ~~2013~~years ended December 31, 2017 and 2016 and the subsequent period through August 10, 2018, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.

~~Upon~~The ~~discussions~~Company has provided GBH with ~~the~~a ~~Company’s~~copy ~~Legal~~of ~~Counsel~~the foregoing disclosure and ~~Auditors,~~requested ~~Management~~that ~~has~~it ~~terminated~~furnish the ~~above~~Company ~~mentioned~~with ~~agreements~~a ~~and~~copy ~~entered~~of ~~into~~its aletter ~~new~~addressed ~~agreement~~to ‘the ~~Strategic~~Securities ~~Partnership~~and ~~Agreement’~~Exchange Commission stating whether it agrees with ~~Articulate~~the ~~Pty~~statements ~~Ltd~~made in this report. A copy of such letter, dated August 10, 2018, is filed as Exhibit 16.1 to this Report.

~~The~~Item ~~basis~~9.01 ~~for~~Financial ~~the~~Statements ~~termination~~ and ~~the entering into of the new agreement are outlined in the copy of the board resolution attached hereto as Exhibit A~~Exhibits.

2(d) Exhibits

SIGNATURES

Exhibit No.		Description

16.1		Letter of GBH CPAs, PC, dated August 10, 2018, addressed to the United States Securities and Exchange Commission

~~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.~~ 2

	Elray Resources Inc.
Date: September 15, 2016	By:	/s/ Anthony B. Goodman
		Anthony B. Goodman
		CEO

SIGNATURE

3Pursuant 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 hereunto duly authorized.

EXHIBIT A

	ELRAY RESOURCES, INC.

Date: August 10, 2018	By:	/s/ Anthony Goodman
		Anthony Goodman, President

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