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BLPG Blue Line Protection

Filed: 6 Aug 19, 2:07pm
                                  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): July 24, 2019

                        BLUE LINE PROTECTION GROUP, INC.
                        --------------------------------
             (Exact name of Registrant as specified in its charter)

     Nevada                           000-52942                20-5543728
----------------------------    --------------------    -----------------------
(State or other jurisdiction    (Commission File No.)      (IRS Employer
   of incorporation)                                      Identification No.)

                                5765 Logan Street
                                Denver, CO 80216
                      -----------------------------------
          (Address of principal executive offices, including Zip Code)

       Registrant's telephone number, including area code: (800) 844-5576

          (Former name or former address if changed since last report)

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 General Instruction A.2. below)

[ ] 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-14(c) under the
    Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

       Title of each        Trading          Name of each exchange on which
           class           Symbol(s)                   registered
--------------------------------------------------------------------------------
           None               N/A                          N/A

Indicate by check mark whether the Registrant is an emerging growth company as
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).

      Emerging Growth Company [ ]

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 13a of the
Exchange Act. [ ]



                                       1


ITEM 4.01   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     On  July  24,  2019  we  dismissed  MaloneBailey,  LLP as  our  independent
registered public accounting firm.

     During our two most recent  fiscal years and the interim  period  preceding
the date of dismissal,  there were no  disagreements  with  MaloneBailey  on any
matter of accounting principles or practices, financial statement disclosure, or
auditing  scope  or  procedure,  which  disagreement(s),   if  not  resolved  to
MaloneBailey's satisfaction, would have caused it to refer to the subject matter
of the  disagreement(s)  in connection with any report it may have issued on our
financial  statements;  and there were no "reportable events" as defined in Item
304(a)(1) of Regulation S-K of the Securities  and Exchange  Commission,  except
for  MaloneBailey  having  advised  the  Company  that  it  identified  material
weaknesses in the Company's internal control over financial reporting.

     On July 24, 2019 we engaged M&K CPA's,  LLP as our  independent  registered
public  accounting  firm.  During  the two most  recent  fiscal  years,  and the
subsequent interim period through the date of engagement, neither we, nor anyone
engaged on our  behalf,  consulted  with M&K  CPA's,  LLP  regarding  either the
application  of  accounting  principles  to  a  specified  transaction,   either
completed  or proposed,  or the type of audit  opinion that might be rendered on
our financial statements.

     The change in our  independent  accountants  was  approved  by our Board of
Directors.

     We  have  furnished  Malone  Bailey  with a copy of this  report  and  have
requested  that  MaloneBailey  provide  a letter  addressed  to the SEC  stating
whether or not they agree with the statements made herein or stating the reasons
in which they do not agree. The letter from  MaloneBailey is filed as an exhibit
to this report.


ITEM 9.01  EXHIBITS


Exhibit
Number      Name and/or Identification of Exhibit
-------------------------------------------------------------------------------

  16        Letter from Malone Bailey, LLP












                                       2


                                   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.


Date: August 2, 2019

                                 BLUE LINE PROTECTION GROUP, INC.



                                 By: /s/ Dan Allen
                                     ----------------------------------------
                                     Dan Allen, Chief Executive Officer














                                       3



                                   EXHIBIT 16





malonebaileyLLP
CERTIFIED PUBLIC ACCOUNTING FIRM


August 6, 2019


U.S. Securities and Exchange Commission 100 F Street, N.E.
Washington, DC 20549


We have read the statements under Item 4.01 of the Current Report on Form 8-K of
Blue Line  Protection  Group,  Inc. to be filed with the Securities and Exchange
Commission on or about August 6, 2019. We agree with all  statements  pertaining
to us. We have no basis on which to agree or disagree with the other  statements
contained therein.


/s/ Malone Bailey, LLP

MaloneBailey, LLP
www.malonebailey.com
Houston, Texas