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): January 2, 2019

PACIFIC BLUR ENERGY CORP.

(Exact name of registrant as specified in its charter)

Nevada	333-145876	80-0647954
(State or other jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification Number)

937 "Old Senecca Turnpike Road

Skaneateles, NY 13252-9318

(Address of principal executive offices)

(315) 558-3702

(Registrant's Telephone Number)

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

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:

£ 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-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

On January 2, 2019, Board of Directors of the Company accepted the resignation of M&K CPAs (“M&K”) as the Company’s independent registered public accounting firm.

Concurrent with this action, Board of Directors of the Company ratified and approved the appointment of Boyle CPA, LLC (“Boyle”) as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2011 to date and its engagement agreement dated January 2, 2019. Boyle is located at P.O. Box 726. Red Bank, New Jersey 07701.

The Company’s financial statements for the fiscal years ended December 31, 2010 were audited by M&K which did not contain an adverse opinion, a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2008 and through January 2, 2019, (a) there were no disagreements with Enterprise on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Stegman, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the financial statements for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided M&K with a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested Enterprise to furnish a letter addressed to the SEC stating whether it agrees with the statements made above. To be filed herewith as Exhibit 16.1 is a copy of M&K's letter to the SEC dated April 26, 2019.

During the Company's previous fiscal years ended December 31, 2008 through January 2, 2019, neither the Company nor anyone on the Company's behalf consulted with M&K regarding either (i) 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's financial statements or (ii) any matter that was either the subject of a disagreement or a reportable event as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has authorized M&K to respond fully to all inquiries of Boyle.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(d)

Exhibits

Exhibit No.	Description of Exhibits

16.1	Letter from Auditors to the Securities and Exchange Commission dated April 29, 2019

SIGNATURE

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 thereunto duly authorized.

		Pacific Blue Energy Corp.


Date:	April 29, 2019	9By:	/s/Carmen J. Carbona
		Name:	Carmen J. Carbona
		Title:	Chief Executive Officer