<SUBMISSION>
<ACCESSION-NUMBER>0001410708-24-000006
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20240514
<ITEMS>4.01
<FILING-DATE>20241121
<DATE-OF-FILING-DATE-CHANGE>20241121
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>Emo Capital Corp.
<CIK>0001410708
<ASSIGNED-SIC>2870
<ORGANIZATION-NAME>08 Industrial Applications and Services
<IRS-NUMBER>000000000
<STATE-OF-INCORPORATION>NV
<FISCAL-YEAR-END>0731
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-54291
<FILM-NUMBER>241482843
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>10409 PACIFIC PALISADES AVE
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89144
<PHONE>702-628-7279
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>10409 PACIFIC PALISADES AVE
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89144
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>emocap8k.htm
<TEXT>
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    <TITLE>EMO_8K</TITLE>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt">
        <B>UNITED STATES</B>
      </FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt">
        <B>SECURITIES AND EXCHANGE COMMISSION</B>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">
        <B>WASHINGTON, D.C. 20549</B>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt">
        <B>FORM 8-K</B>
      </FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
        <B>CURRENT REPORT</B>
      </FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
        <B>Pursuant to Section 13 or 15(d) of the</B>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
        <B>Securities Exchange Act of 1934</B>
      </FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
        <B>
          <U>November 21, 2024</U>
        </B>
      </FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date of Report (Date of earliest event reported)</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt">
        <B>
          <U>Emo Capital, Corp.</U>
        </B>
      </FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
            <B>
              <U STYLE="text-decoration: none">Nevada</U>
            </B>
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        <TD STYLE="width: 2%; text-align: center; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">
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            <B>&nbsp;</B>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
            <B>
              <U STYLE="text-decoration: none">000-54291</U>
            </B>
          </FONT>
        </TD>
        <TD STYLE="width: 2%; text-align: center; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
            <B>&nbsp;</B>
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        </TD>
        <TD STYLE="width: 32%; text-align: center; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
            <B>
              <U STYLE="text-decoration: none">93-2327059</U>
            </B>
          </FONT>
        </TD>
      </TR>
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        <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction <BR> of incorporation) </FONT>
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        <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
        </TD>
        <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Commission <BR> File Number) </FONT>
        </TD>
        <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
        </TD>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(IRS Employer <BR> Identification No. </FONT>
        </TD>
      </TR>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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    <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
            <B>
              <U STYLE="text-decoration: none">10409 Pacific Palisades Ave, Las Vegas, NV</U>
            </B>
          </FONT>
        </TD>
        <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
            <B>
              <U STYLE="text-decoration: none">89144</U>
            </B>
          </FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of principal executive offices)</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
        </TD>
        <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&rsquo;s telephone number, including area code <B>
          <U>(+65) 8335-6991</U>
        </B>
      </FONT>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 ( <I>see </I>General Instruction A.2. below): </FONT>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&nbsp;&nbsp;]</FONT>
        </TD>
        <TD STYLE="font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Written communications pursuant to Rule 425 under Securities Act (17 CFR 230.425)</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&nbsp;&nbsp;]</FONT>
        </TD>
        <TD STYLE="font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&nbsp;&nbsp;]</FONT>
        </TD>
        <TD STYLE="font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT>
        </TD>
      </TR>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&nbsp;&nbsp;]</FONT>
        </TD>
        <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&sect;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&sect;240.12b-2 of this chapter).</FONT>
    </P>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company [X]</FONT>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If an 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 13(a) of the Exchange Act. [&nbsp;&nbsp;]</FONT>
    </P>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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      <FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>
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    </DIV>
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      <FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>
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      <FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT>
    </P>
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid">
      <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt">
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      <P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>
    </DIV>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
        <B>Item 4.01 Changes in Registrant's Certifying Accountant </B>
      </FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
        On May 3, 2024, the SEC issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order (the "Order"), reporting that it had settled administrative and cease-and-desist proceedings against the Company's former auditor, BF Borgers CPA PC ("BF Borgers") and its sole audit partner, Benjamin F. Borgers CPA, permanently barring BF Borgers and Mr. Borgers from appearing or practicing before the SEC as an accountant.
      </FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of the Order, BF Borgers is not currently permitted to appear or practice before the SEC for the reasons described in the Order.</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective May 14, 2024, the Company therefore dismissed BF Borgers as its auditor.</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BF Borgers' reports on the financial statements of the Company for the fiscal years ended July 31, 2023, 2022, 2021, 2020, and 2019 which were audited by BF Borgers, and the Company's interim financial statements for the semni-annual fiscal year ending January 31, 2023 and the quaters ending April 30, 2021 and 2020 and the quaters ending October 31, 2020 and 2019 reviewed by BF Borgers did not contain an adverse opinion or disclaimer of opinion, nor were they modified or qualified as to uncertainty, audit scope or accounting principles.</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There have been no "disagreement" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) and no "reportable event" occurred (as that term is defined in Item 304(a)(1)(v) of Regulation S-K) during the fiscal years ended July 31, 2023, 2022, 2021, 2020 and 2019 and the subsequent interim periods up to and including the date of BF Borgers' dismissal between the Company and BF Borgers on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of BF Borgers, would have caused them to make reference to the subject matter of the disagreement in connection with their report on the Company's financial statements for those periods.</FONT>
    </P>
	<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is in conversation with several audit firms as part of the process of engaging a new independent auditing firm. At such time as a new independent auditing firm is formally chosen, the Company will file a Current Report on Form 8-K disclosing such appointment.</FONT>
    </P>
	<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
        <B>SIGNATURES</B>
      </FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">
      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT>
    </P>
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      <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
    </P>
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        </TD>
        <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">
          <FONT STYLE="font: 10pt Times New Roman, Times, Serif">
            <B>EMO CAPITAL, CORP.</B>
          </FONT>
        </TD>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: November 21, 2024</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT>
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            <I>/s/ Teck Heng Lim</I>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT>
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          <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Teck Heng Lim, President and CEO</FONT>
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