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) ~~November~~ 14January 13, ~~2014~~2016

HEAVY EARTH RESOURCES, INC.

(Exact name of registrant as specified in its charter)

Florida

(State or other jurisdiction of incorporation)

000-52979		75-3160134
(Commission File Number)		(IRS Employer ID Number)

~~1890~~2101 Cedar ~~Bryant~~Springs ~~St.,~~Road Suite ~~316~~1525 Dallas, ~~San~~TX ~~Francisco,~~75201 ~~California~~(Address ~~94010~~of principal executive offices) (Zip Code)

~~(Address~~Registrant’s telephone ofnumber, ~~principal~~including ~~executive~~area ~~offices) (Zip~~code ~~Code~~(214) 466-2030

Registrant's telephone number, including area code (415) 813-5079

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:

¨ [ ] 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 74.01 ~~Regulation~~Changes FDin ~~Disclosure~~Registrant’s Certifying Accountant.

On October ~~November 14~~29, ~~2014~~2015, ~~Heavy~~we ~~Earth~~dismissed ~~Resources, Inc.~~Q ~~(the~~Accountancy ~~“Company”)~~Corporation ~~announced~~as ~~that~~our itindependent ~~has~~registered ~~begun~~accounting tofirm ~~evaluate~~effective ~~strategic~~on ~~alternatives~~such ~~for~~date. The ~~its~~reports ~~two~~of ~~assets—working interests~~Q inAccountancy ~~the~~Corporation ~~Morchito~~on our financial statements for years ending December 31, 2013 and La2012 ~~Maye~~did ~~fields~~not ~~located~~contain an inadverse ~~Colombia.~~opinion ~~The~~or ~~Company~~a ~~does~~disclaimer of opinion, were not ~~believe~~qualified ~~that~~or ~~proceeds~~modified ~~from~~as to uncertainty, audit scope, or accounting principles, with the ~~sale~~exception of ~~assets would~~an beexplanatory ~~sufficient~~paragraph with respect to ~~repay~~uncertainty ~~its~~as ~~outstanding~~to ~~debt~~the Registrant’s ability to continue as a going concern. ~~The~~Q ~~Company~~Accountancy ~~believes~~Corporation ~~there~~did ~~will~~not beissue noa ~~value~~report ~~remaining~~on the Company’s financial statements for ~~equity~~the ~~holders~~year ~~after~~ended ~~the~~December ~~sale~~31, 2014. The Registrant engaged RBSM LLP (“RBSM”) as its new independent registered accounting firm effective as of ~~assets~~October 29, 2015. The decision to change accountants was recommended and approved by our Board.

~~The~~During years ~~information~~2013 ~~contained~~and in2012, ~~this~~and ~~report is~~the ~~being~~subsequent ~~furnished~~interim ~~and~~periods ~~shall~~through ~~not~~October be29, ~~deemed~~2015, tothere bewere ~~“filed”~~no ~~for~~disagreements ~~purposes~~with ofQ ~~Section~~Accountancy Corporation 18on any matter of, accounting principles or ~~otherwise~~practices, ~~regarded~~financial asstatement ~~filed under~~disclosures, ~~the~~or ~~Securities~~auditing ~~Exchange~~scope ~~Act~~or ofprocedures, which ~~1934~~disagreement(s), asif ~~amended~~not (resolved to the ~~“Exchange~~satisfaction ~~Act”)~~of Q Accountancy Corporation, ~~nor~~would ~~shall~~have caused it beto ~~deemed~~make ~~incorporated by~~ reference to ~~into~~the ~~any~~subject ~~filing~~matter ~~under~~of the ~~Securities~~disagreement(s) ~~Act~~in ofconnection ~~1933,~~with asits ~~amended~~report, ornor inwere ~~the~~there ~~Exchange~~any ~~Act,~~reportable ~~except~~events as ~~shall~~defined ~~be expressly set~~in ~~forth~~Item by304(a)(1)(iv) ~~specific~~of ~~reference~~Regulation ~~in such filing~~S-K.

~~SIGNATURE~~The registrant engaged RBSM as our new independent accountant as of October 29, 2015. During years 2013 and 2012, and the subsequent interim periods through October 29, 2015, neither we nor anyone on our behalf engaged RBSM regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant’s financial statements, or any matter that was either the subject of a “disagreement” or a “reportable event,” both as such terms are defined in Item 304 of Regulation S-K.

~~Pursuant~~The Registrant tohas made the ~~requirements~~ contents of ~~the~~this ~~Securities~~Current ~~Exchange~~Report ~~Act~~available ofto ~~1934,~~Q ~~the~~Accountancy ~~Registrant~~Corporation ~~has~~and ~~duly~~requested ~~caused~~it ~~this~~to ~~Report~~furnish a letter to bethe ~~signed~~Commission onas ~~its~~to ~~behalf~~whether byQ ~~the~~Accountancy Corporation agrees or disagrees with, or wishes to clarify our expression of our ~~undersigned~~views. ~~thereunto~~A ~~duly~~copy ~~authorized~~of such letter is attached hereto as Exhibit 16.1.

		HEAVY EARTH RESOURCES, INC.
Date: November 14, 2014		/s/ Brian Ladin
		Brian Ladin President and Chief Executive Officer

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 thereunto duly authorized.

	HEAVY EARTH RESOURCES, INC.

Date: 01/14/2016	/s/ Brian Ladin
	Brian Ladin
	President and Chief Executive Officer

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