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): ~~March~~April 2817, 2017

	SAN LOTUS HOLDING INC.
	(Exact name of registrant as specified in its charter)
California	333-176694	45-2960145
(State or other jurisdiction of	(Commission File Number)	(IRS Employer
incorporation or organization)		Identification No.)
	9368 VALLEY BLVD, SUITE 202
	3F B302C, No. 185 Kewang Road
	ROSEMEAD, CA91770
	Longtan District, Taoyuan City 325
	Taiwan, R.O.C.
	(Address of principal executive offices)	(Zip code)
Registrant’s telephone number, including area code:	~~626~~+886-~~800~~3-~~6861 (phone)~~407-2339
N/A
(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:

	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 4.0102 ~~Changes~~Non-Reliance inon ~~Registrant’s~~Previously ~~Certifying~~Issued ~~Accountant~~Financial Statements or a Related Audit Report.

~~(a)~~ On March 31, 2017, the Company’s Board ~~Previous~~of Directors concluded to restate the previously-issued financial statements ~~independent~~included ~~registered~~in ~~public~~the ~~accounting~~Company’s ~~firm~~Form 10-K/A filed on March 11, 2016, and concluded to amend the Company’s Form 10-Q respectively filed on May 6; August 12; and November 4, 2016 as promptly as possible, and we expect to re-file those Form 10-Qs by April 30, 2017. The measurement of those restatements was concluded on April 17, 2017.

~~(i)~~ The Company’s Form 10-K for the year ended on December 31, 2016 ~~On January 5~~filed on or before April 17, 2017 shall update and correct the previous-issued financial information included in the Company’s Form 10-K/A filed on March 11, 2016. Accordingly, ~~San~~because of these changes, the financial statements included in the Company’s Form ~~Lotus~~10-K/A ~~Holding~~filed ~~Inc~~on March 11, 2016 should no longer be relied upon. Additionally, the (financial statements included in the “Company”’s 10-Q respectively filed on May 6; August 12; and November 4, 2016 should no longer be relied upon. Our restatements will address followings: (1) ~~formally~~Correction of ~~informed~~the ~~WLCC~~purchase ~~Accountancy~~price ~~Corp~~equation for the acquisition of Mao Ren International Inc., which required the reassessment of ~~their~~the ~~dismissal~~carrying asamount at initial recognition due to the acquisition being a related party transaction; (2) Correction of revenue recognition that required the Company’s to book revenues on ~~independent~~a ~~registered~~net ~~public~~basis ~~accounting~~rather ~~firm~~than gross in accordance with rules on agent versus principal; (3) Corrections of accounts that related to the above two items such as accounts receivable, unearned revenues, and prepaid expenses; and (4) Reclassification of related party balances to separately disclose them.

~~(ii)~~ The ~~reports~~ ofCompany ~~WLCC~~consulted ~~Accountancy~~with ~~Corp.~~its independent accountant on the ~~Company’s financial~~correction ~~statements as~~ of ~~and~~previously-issued ~~for~~financial ~~the fiscal year ended December 31,~~statements ~~2015 contained~~included noin ~~adverse~~its ~~opinion~~Form or10-K/A ~~disclaimer~~filed ofon ~~opinion~~March ~~and were not qualified or modified as to uncertainty~~11, ~~audit~~2016 ~~scope~~and orthe ~~accounting~~amendments ~~principle except~~ to the ~~indicate~~Form ~~that~~10-Q ~~there~~respectively ~~was~~filed ~~substantial~~on ~~doubt~~May ~~about~~6; ~~the~~August ~~Company’s~~12; ~~ability~~and ~~to continue~~November as4, ~~a going concern~~2016.

~~(iii) The Company’s board of directors and audit committee participated in and approved the decision to change independent registered public accounting firms.~~SIGNATURES

~~(iv)~~ Pursuant ~~During~~ to the ~~fiscal~~requirements ~~year~~of ~~ended~~the ~~December 31,~~Securities ~~2015 and~~Exchange ~~through January~~Act ~~5, 2017, there have been no disagreements with WLCC Accountancy Corp. on any matter~~ of ~~accounting principles or practices~~1934, ~~financial~~ ~~statement~~the ~~disclosure~~registrant ~~or auditing scope or procedure, which~~has ~~disagreements~~duly ifcaused ~~not~~this ~~resolved~~report to ~~the~~be ~~satisfaction~~signed ofon ~~WLCC~~its ~~Accountancy~~behalf ~~Corp.~~by ~~would have caused them to make reference thereto in connection with their report on~~ the ~~financial~~undersigned ~~statements~~hereunto ~~for~~duly ~~such years~~authorized.

(v) The Company has requested that WLCC Accountancy Corp. furnishes it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of the letter provided by WLCC Accountancy Corp. is filed as Exhibit 16.1 to this Form 8-K.

Dated: April 17, 2017		SAN LOTUS HOLDING INC.
		By: /s/Chen, Kuan-Yu
		Chen, Kuan-Yu
		Chairman of the Board

(b) New independent registered public accounting firm

(1) On January 3, 2017, the Company engaged Davidson & Company LLP, Chartered Professional Accountants as its new independent registered public accounting firm. During the two most recent fiscal years and through January 3, 2017, the Company had not consulted with Davidson & Company LLP, Chartered Professional Accountants regarding any of the following:

(i) The application of accounting principles to a specific transaction, either completed or proposed;

(ii) The type of audit opinion that might be rendered on the Company’s financial statements, and none of the following was provided to the Company: (a) a written report, or (b) oral advice that Davidson & Company LLP, Chartered Professional Accountants concluded was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issue; or

(iii) Any matter that was subject to a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.

Item 9.01	Financial Statements and Exhibit
16.1	Letter from WLCC Accountancy Corp. dated March 28, 2017

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.

SAN LOTUS HOLDING INC.

Dated: March 29, 2017

By: /s/Chen, Kuan-Yu

_____________________________

Chen, Kuan-Yu

Chairman of the Board

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