<SUBMISSION>
<ACCESSION-NUMBER>0001078782-14-001884
<TYPE>8-K/A
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20141008
<ITEMS>4.01
<ITEMS>9.01
<FILING-DATE>20141027
<DATE-OF-FILING-DATE-CHANGE>20141027
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>FULLCIRCLE REGISTRY INC
<CIK>0001127993
<ASSIGNED-SIC>7830
<IRS-NUMBER>870653761
<STATE-OF-INCORPORATION>NV
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K/A
<ACT>34
<FILE-NUMBER>333-51918
<FILM-NUMBER>141174786
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>161 ALPINE DR
<CITY>SHELBYVILLE
<STATE>KY
<ZIP>40065
<PHONE>502-410-4500
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>161 ALPINE DR
<CITY>SHELBYVILLE
<STATE>KY
<ZIP>40065
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>EXCEL PUBLISHING INC
<DATE-CHANGED>20001108
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>f8ka102714_8kz.htm
<DESCRIPTION>FORM 8-K/A AMENDED CURRENT REPORT
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Form 8-K/A Amended Current Report</TITLE>
<META NAME="author" CONTENT="Robert J. Zepfel">
<META NAME="date" CONTENT="10/27/2014">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:720px"><P style="margin:0px" align=center><B>UNITED STATES</B></P>
<P style="margin:0px" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px" align=center>WASHINGTON, D.C. 20549</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>AMENDMENT NO. 1</B></P>
<P style="margin:0px" align=center><B>TO</B></P>
<P style="margin:0px; font-size:12pt" align=center><B>FORM 8-K</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="margin:0px" align=center>Date of Report: October 8, 2014</P>
<P style="margin:0px" align=center><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=607.2 /></TR>
<TR><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=607.2><P style="margin:0px; font-size:14pt" align=center><B>Fullcircle Registry, Inc.</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=607.2><P style="margin:0px" align=center>(Exact name of registrant as specified in its charter)</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=192 /><TD width=16.333 /><TD width=192 /><TD width=15.733 /><TD width=192 /></TR>
<TR><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=192><P style="margin:0px" align=center><B>Nevada</B></P>
</TD><TD style="margin-top:0px" valign=top width=16.333><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=192><P style="margin:0px" align=center><B>333-51918</B></P>
</TD><TD style="margin-top:0px" valign=top width=15.733><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=192><P style="margin:0px" align=center><B>87-0653761</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=192><P style="margin:0px" align=center>(State or other jurisdiction of incorporation)</P>
</TD><TD style="margin-top:0px" valign=top width=16.333><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=192><P style="margin:0px" align=center>(Commission File Number)</P>
</TD><TD style="margin-top:0px" valign=top width=15.733><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=192><P style="margin:0px" align=center>(IRS Employer Identification No.)</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=607.667 /></TR>
<TR><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=607.667><P style="margin:0px" align=center><B>161 Alpine Drive, Shelbyville, KY 40065</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=607.667><P style="margin:0px" align=center>(Address of principal executive offices)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=607.667><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=607.667><P style="margin:0px" align=center><B>(502) 410-4500</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=607.667><P style="margin:0px" align=center>Registrant's telephone number, including area code:</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=justify>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:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P style="margin:0px" align=justify>&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P style="margin:0px" align=justify>&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P style="margin:0px" align=justify>&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=justify><BR></P>
<P style="margin:0px" align=justify><B>Section 4 &#150; Matters Related to Accountants and Financial Statements</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify><B>Item 4.01. Changes in Registrant's Certifying Accountant.</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>On October 8, 2014, the Board of Directors of FullCircle Registry, Inc. (the &quot;Company&quot;) accepted the resignation of its independent registered public accounting firm, Rodefer, Moss &amp; Co. PLLC.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>Rodefer, Moss &amp; Co. PLLC&#146;s audited report on the financial statements for the two fiscal years ended December 31, 2013 contains a note as to the Company's ability to continue as a going concern. The note indicated that the Company has suffered recurring losses from operations and has a net working capital deficiency that raises substantial doubt about the Company&#146;s ability to continue as a going concern.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>In connection with the audits of the Company's financial statements for the period from January 1, 2012 through the date of resignation, there were no disagreements with Rodefer, Moss &amp; Co. PLLC, on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which disagreement(s), if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>During the Company&#146;s fiscal years ended December 30, 2012 and 2013, and through October 6, 2014, the date of the resignation of Rodefer, Moss &amp; Co., there were no &#147;reportable events&#148; (as defined in Item 304(a)(1)(v) of Regulation S-K).</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>The Registrant has provided Rodefer, Moss &amp; Co. PLLC with a copy of this disclosure and has requested that they furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree. A copy of the letter from Rodefer, Moss &amp; Co. PLLC addressed to the U.S. Securities and Exchange Commission is filed as Exhibit 16.1 to this Amendment to Current Report on Form 8-K.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><B>Section 9 &#150; Financial Statements and Exhibits</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify><B>Item 9.01 Exhibits</B></P>
<P style="margin:0px" align=justify><BR></P>
</DIV><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=49.2 /><TD width=72 /><TD width=18 /><TD width=582 /></TR>
<TR><TD style="margin-top:0px" valign=top width=49.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=72><P style="margin:0px" align=center><B>Exhibit Number</B></P>
</TD><TD style="margin-top:0px" valign=top width=18><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=bottom width=582><P style="margin:0px"><B>Description</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=49.2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px" align=center>16.1</P>
</TD><TD style="margin-top:0px" valign=top width=18><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=582><P style="margin:0px" align=justify>Letter from Rodefer, Moss &amp; Co. PLLC</P>
</TD></TR>
</TABLE>
<DIV style="width:720px"><P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px" align=center>2</P>
<P style="margin-top:0px; margin-bottom:12.2px"><BR></P>
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<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px" align=center><B>SIGNATURE</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Amendment to be signed on its behalf by the undersigned hereunto duly authorized.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:384px">Fullcircle Registry, Inc. </P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:384px; float:left">Date: October 27, 2014</P>
<P style="margin:0px; text-indent:-2px">By: <I><U>/s/ Norman L. Frohreich</U></I></P>
<P style="margin:0px; padding-left:384px; clear:left">Norman L. Frohreich, President</P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px" align=center>3</P>
<P style="margin-top:0px; margin-bottom:12.2px"><BR></P>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>f8ka102714_ex16z1.htm
<DESCRIPTION>EXHIBIT 16.1 LETTER FROM RODEFER, MOSS AND CO. PLLC
<TEXT>
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<HEAD>
<TITLE>Exhibit 16.1 Letter from Rodefer, Moss and Co. PLLC</TITLE>
<META NAME="author" CONTENT="Sarah">
<META NAME="date" CONTENT="10/27/2014">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:720px"><P style="margin:0px" align=right><B>EXHIBIT 16.1</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Rodefer, Moss &amp; Co. PLLC</P>
<P style="margin:0px" align=center>October 27, 2014</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>U.S. Securities and Exchange Commission</P>
<P style="margin:0px" align=justify>Office of the Chief Accountant</P>
<P style="margin:0px" align=justify>100F Street Northeast</P>
<P style="margin:0px" align=justify>Washington, DC 20549-2000</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:48px" align=justify><U>Re: FullCircle Registry, Inc. - File No. 333-51918</U></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Dear Sirs:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>We have read Item 4.01 of Amendment No. 1 to Form 8-K, dated October 8, 2014, of FullCircle Registry, Inc. and are in agreement with the statements contained therein as it pertains to our firm.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>We have no basis to agree or disagree with any other statements of the Registrant contained in Item 4.01.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:384px" align=justify>Sincerely,</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:384px" align=justify><I><U>/s/ Rodefer, Moss &amp; Co, PLLC</U></I></P>
<P style="margin:0px; padding-left:384px" align=justify>Rodefer, Moss &amp; Co., PLLC</P>
<P style="margin:0px" align=justify><BR>
<BR></P>
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</SUBMISSION>
