<SEC-DOCUMENT>0000721748-16-000942.txt : 20160121
<SEC-HEADER>0000721748-16-000942.hdr.sgml : 20160121
<ACCEPTANCE-DATETIME>20160121160155
ACCESSION NUMBER:		0000721748-16-000942
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20160121
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
FILED AS OF DATE:		20160121
DATE AS OF CHANGE:		20160121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MassRoots, Inc.
		CENTRAL INDEX KEY:			0001589149
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				462612944
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55431
		FILM NUMBER:		161353532

	BUSINESS ADDRESS:	
		STREET 1:		1624 MARKET STREET,
		STREET 2:		SUITE 201
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
		BUSINESS PHONE:		720-442-0052

	MAIL ADDRESS:	
		STREET 1:		1624 MARKET STREET,
		STREET 2:		SUITE 201
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>mrst8k012116.htm
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY STYLE="font-size: 10pt">


<P STYLE="margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="margin: 0; text-align: center">Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934</P>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>

<P STYLE="margin: 0; text-align: center"><B>January 21, 2016 (January
16, 2016)</B></P>

<P STYLE="margin: 0; text-align: center">Date of Report (Date of earliest event reported)</P>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>

<P STYLE="margin: 0; text-align: center"><B>MASSROOTS, INC. </B></P>

<P STYLE="margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 39%; border-bottom: black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Delaware</B></P></TD>
    <TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 27%; border-bottom: black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>000-</B> <B>55431</B></P></TD>
    <TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>46-2612944</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of incorporation)</P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Commission File Number)</P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(IRS Employer Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="margin: 0; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 44%; border-bottom: Black 1pt solid; font-size: 10pt">1624 Market Street, Suite
    201, Denver, CO</TD>
    <TD STYLE="vertical-align: top; width: 17%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 39%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">80202</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2.9pt 5.75pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">executive offices)&nbsp;&nbsp;</P></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">(Zip Code)</TD></TR>
</TABLE>
<P STYLE="margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; padding: 2.9pt 5.75pt; font-size: 10pt; text-align: center">(720)
    442-0052</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">(Registrant&#8217;s telephone number, including area code)&nbsp;&nbsp;</TD></TR>
</TABLE>
<P STYLE="margin: 0; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="margin: 0; text-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 (see General Instruction
A.2. below):</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="margin: 0; text-align: justify; width: 98%">[ ]&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17
    CFR 230.425)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="margin: 0; text-align: justify">[ ]&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="margin: 0; text-align: justify">[ ]&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17
    CFR 240.14d-2(b))</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="margin: 0; text-align: justify">[ ]&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17
    CFR 240.13e-4(c))</TD></TR>
</TABLE>
<P STYLE="margin: 0; text-align: justify"></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0; text-align: justify"><B></B></P>

<P STYLE="margin: 0; text-align: justify">Unless otherwise provided in this Current
Report on Form 8-K, all references to &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221; or the &#8220;Company&#8221; refer
to the Registrant, MassRoots, Inc.</P>

<P STYLE="margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: justify"><B>Item 4.01 Changes in Registrant&#8217;s
Certifying Accountant.</B></P>

<P STYLE="margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: justify"><I>Item 4.01(a) Dismissal of Independent Accountant.</I></P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">On January 16, 2016, upon
the recommendation of the Company&#8217;s Audit Committee, the Board of Directors of the Company (the &#8220;Board&#8221;) determined
to terminate its engagement letter with L&amp;L CPAS, PA (&#8220;L&amp;L&#8221;) and dismiss L&amp;L as its independent registered
public accounting firm effective immediately.</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">During the years ended
December 31, 2013 and December 31, 2014 and subsequent interim period through January 16, 2016 (the &#8220;Review Period&#8221;),
there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with L&amp;L on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction
of L&amp;L, would have caused L&amp;L to make reference on the subject matter of the disagreements in its reports. None of L&amp;L&#8217;s
audit reports for the years ended December 31, 2014 or 2013 contained an adverse opinion or disclaimer of opinion, nor was any
such report qualified or modified as to uncertainty, audit scope, or accounting principles, except to indicate that there was
substantial doubt about the Company&#8217;s ability to continue as a going concern.</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">During the years ended
December 31, 2013 and December 31, 2014 and through the subsequent interim period through January 16, 2016, there were no &#8220;reportable
events&#8221; (as defined in Item 304(a)(1)(v) of Regulation S&#45;K).</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">The Company has provided
L&amp;L with a copy of this Form 8-K, and has requested that L&amp;L furnish a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with the above statements and, if not, stating the respects in which it does not agree.
A copy of such letter will be filed on a Form 8-K/A within two business days after the Company&#8217;s receipt of the letter.</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 0pt"><I>Item 4.01(b) Engagement of New Independent
Accountant.</I></P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">On January 16, 2016, upon
the recommendation of the Company&#8217;s Audit Committee, the Board engaged Liggett, Vogt &amp; Webb P.A. (&#8220;Ligget Webb&#8221;),
as its new independent registered public accounting firm effective immediately. Ligget Webb will audit the Company&#8217;s financial
statements for the fiscal year ended December 31, 2015 and will conduct reviews of the Company&#8217;s unaudited quarterly financial
statements on an ongoing basis thereafter. .</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 20pt">During the Review Period, neither the Company nor anyone on its behalf
consulted with Ligget Webb with respect to (1) 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 Company&#8217;s financial statements, and neither a written
report was provided to the Company nor oral advice was provided that Ligget Webb concluded was an important factor considered
by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue or (2) any matter that was
either the subject of a &#8220;disagreement&#8221; (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
or a &#8220;reportable event&#8221; (as described in Item 304(a)(1)(v) of Regulation S-K).&nbsp;</P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;<B>SIGNATURES</B></P>

<P STYLE="margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 0pt">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.</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">MassRoots, Inc.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 34%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Date: January 21, 2016</TD>
    <TD>By: </TD>
    <TD>&nbsp;<U>/s/&nbsp;Isaac Dietrich</U></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Isaac Dietrich</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Chief Executive Officer</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="margin: 0; text-align: justify; text-indent: 0pt"></P>

<P STYLE="margin: 0; text-align: justify; text-indent: 0pt"></P>

<!-- Field: Page; Sequence: 3; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0; text-align: justify; text-indent: 0pt"></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
