~~SECURITIES~~UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

~~Pursuant~~Date ~~to Section~~of 13Report ~~or 15~~(d)Date of ~~the~~earliest event reported): December 5, 2023

~~Securities~~PRESTIGE ~~Exchange Act~~CAPITAL ~~of 1934~~CORP

~~January~~(Exact ~~23,~~Name if Business Issuer as specified in its ~~2018~~Charter)

Date of Report (date of earliest event reported)

Nevada		000-52855		93-0945181
(State or other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification Number)

~~Prestige Capital~~2157 ~~Corporation~~S. Lincoln Street, Suite 200

(Exact name of Registrant as specified in its charter)

Nevada	000-52855	93-0945181
(State or other jurisdiction of incorporation)	(Primary Standard Industrial Classification Code Number)	(IRS Employer Identification No.)

2157 S. Lincoln Street, Suite 220

Salt Lake City, Utah 84106

~~Ph:~~ (~~801)~~Address ~~323-2395~~of principal executive offices, including zip code)

(~~Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices~~801) 323-2395

~~Check 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~~Registrant’s ~~General~~telephone ~~Instruction~~number ~~A.2.~~including ~~below~~area code)

oCheck ~~Written~~the ~~communications~~appropriate ~~pursuant~~box below if the Form 8-K filing is intended to ~~Rule~~simultaneously satisfy ~~425~~the filing obligation of the registrant under any of the ~~Securities~~following ~~Act~~provisions (17see ~~CFR~~General ~~230~~Instruction A.~~425~~2. below):

o☐ ~~Soliciting~~Written ~~material~~communications pursuant to Rule ~~14a-12~~425 under the ~~Exchange~~Securities Act (17 CFR ~~240~~230.~~14a-12~~425)

o☐ ~~Pre-commencement~~Soliciting ~~communications~~material pursuant to Rule ~~14d~~1 4a-~~2(b)~~ 12 under the Exchange Act (17 CFR 240.~~14d~~1 4a-~~2(b~~ 12))

o☐ Pre-commencement communications pursuant to Rule ~~13e~~1 4d-142(cb) under the Exchange Act (17 CFR 240.~~13e~~1 4d-42(cb))

~~Indicate~~☐ byPre-commencement ~~check~~communications ~~mark~~pursuant ~~whether~~to ~~the Registrant is an emerging growth company as defined in~~ Rule ~~405~~1 ~~of the Securities Act of 1933~~ 3e-4(~~230.405 of this chapter~~c) orunder ~~Rule 12b-2 of~~ the ~~Securities~~ Exchange Act of(17 ~~1934~~CFR (240.~~12b-2~~1 ~~of this chapter~~3e-4(c).)

~~Emerging~~Indicate by check mark whether the registrant is an emerging growth company ~~Growth~~as ~~Company~~defined ☑in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

~~If an~~Emerging ~~emerging~~ growth ~~company, indicate by check mark if the Registrant has elected not to use the extended transition period for~~ ~~complying with any new or revised financial accounting standards provided pursuant to Section 13a of the Exchange Act. o~~company ☒

~~SECTION~~If 4an emerging -growth ~~MATTERS~~company, ~~RELATED~~indicate TOby ~~ACCOUNTANTS~~check ~~AND~~mark ~~FINANCIAL~~if ~~STATEMENTS~~the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

~~ITEM~~Securities ~~4.01~~registered ~~CHANGES~~pursuant INto ~~REGISTRANT’S~~Section ~~CERTIFYING~~12(b) ~~ACCOUNTANT~~of the Act:

On January 23, 2018, the Company dismissed Pritchett, Siler & Hardy, PC (“PSH”) as its independent registered accounting firm and engaged Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah, as its new independent registered accounting firm.

Title of each class	Trading Symbol(s)	Name of each exchange on which registered

Common Stock, par value $0.001	N/A	N/A

~~Since~~Item ~~PSH’s~~4.01. ~~appointment~~Change as our independent registered accounting firm on July 31, 2017 and through January 23, 2018, there were (i) no disagreements between the Company and PSH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of PSH, would have caused PSH to make reference thereto in ~~their~~Registrant’s ~~reports~~Certifying ~~on the financial statements for such years, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K~~Accountant.

~~The~~On ~~Company~~December ~~provided~~5, ~~PSH~~2023, ~~with~~the aBoard ~~copy~~of Directors (the “Board”) of ~~this~~Prestige ~~Form~~Capital ~~8-K~~Corporation ~~and~~(“Prestige” ~~requested~~or the “Company) agreed to dismiss the Company’s ~~that~~independent ~~PSH~~registered ~~furnish~~public itaccounting ~~with~~firm, aPinnacle ~~letter~~Accountancy ~~addressed~~Group toof Utah (“Pinnacle”), effective as of December 5, 2023. Also on December 5, 2023, the ~~Securities~~Company ~~and~~engaged ~~Exchange~~the ~~Commission~~accounting ~~stating~~firm ~~whether~~of orFruci ~~not~~& ~~PSH~~Associates ~~agrees~~(“Fruci”) ~~with~~as the Company’s ~~above~~new ~~statements~~independent registered public accounting firm. AThe ~~copy~~Board ofand ~~such~~the ~~letter,~~Company’s ~~dated~~Audit ~~January~~Committee ~~23,~~approved ~~2018,~~of isthe ~~attached~~dismissal asof ~~Exhibit~~Pinnacle and 16the engagement of Fruci.1.

~~During~~The ~~years ended December 31, 2016 and 2015, and in the subsequent~~reports ~~interim period through January 23, 2018, the Company has not consulted with Heaton & Company regarding either (i) the application~~ of ~~accounting~~Pinnacle ~~principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered~~ on the Company’s financial statements, ~~and~~as ~~neither~~of aand ~~written~~for ~~report nor oral advice was provided to~~ the ~~Company~~two ~~that~~most ~~PSH concluded~~recent ~~was~~fiscal anyears ~~important~~ended ~~factor~~December ~~considered~~31, ~~by the Company in reaching a decision as to the accounting~~2022, ~~auditing~~and ~~or financial~~December ~~reporting~~31, ~~issue;~~2021, ordid ~~(ii)~~not ~~any~~contain ~~matter~~an ~~that~~adverse ~~was~~opinion ~~either~~or ~~the subject of~~ a ~~disagreement~~disclaimer ~~(as defined in Item 304(a)(1)(iv)~~ of ~~Regulation S-K~~opinion, ~~and~~nor ~~the~~were ~~related~~such ~~instructions)~~reports qualified or amodified ~~reportable event (~~as ~~described~~to inuncertainty, audit ~~Item~~scope ~~304(a)(1)(v)~~or ofaccounting ~~Regulation S-K)~~principles.

~~SECTION~~During 9Prestige’s –most ~~FINANCIAL~~recent ~~STATEMENTS~~fiscal ~~AND~~year, ~~EXHIBITS~~since inception and the subsequent interim periods thereto, there were no disagreements between the Company and Pinnacle whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Pinnacle's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the Company’s financial statements.

~~ITEM~~Prestige 9has requested that Pinnacle furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements.01 ~~FINANCIAL~~The ~~STATEMENTS~~letter ~~AND~~is attached ~~EXHIBITS~~as an exhibit to this Form 8-K.

On December 5, 2023, Prestige engaged Fruci as its independent accountant. During the two (d2) ~~Exhibits~~most recent fiscal years and the interim periods preceding the engagement, the Company did not engage Fruci regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-B.

Exhibit Number		Description
16.1		Letter from Pritchett Siler & Hardy, PC dated January 23, 2018

Item 9.01. Financial Statements and Exhibits.

~~SIGNATURES~~(d) Exhibits.

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.

Exhibit
Number		Description
16.1.1		Letter from Pinnacle CPAs, dated February 28, 2024, to the Securities and Exchange Commission regarding statements included in this Form 8-K.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

Date: January 23, 2018	Prestige Capital Corporation
	By:	/s/ Robert C. Taylor
		Robert C. Taylor
		President

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	By:	/s/ Deven L. Taylor
	Name:	Deven L. Taylor
	Title:	President

	Dated: December 5, 2023

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