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<META NAME="date" CONTENT="08/14/2013">
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<DIV style="width:681.6px"><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><B>Washington, D.C. 20549</B></P>
<P style="margin:0px" align=center><B>FORM 8-K</B></P>
<P style="margin:0px" align=center><B>CURRENT REPORT</B></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"><BR></P>
<P style="margin:0px" align=center>Date of Report (Date of earliest event reported): August 15, 2013</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:16pt" align=center><B>The Company</B></P>
<P style="margin:0px; font-size:12pt" align=center>Western Lucrative Enterprises, Inc.</P>
<P style="margin:0px" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
</DIV><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=231.867 /><TD width=231.867 /><TD width=231.867 /></TR>
<TR><TD style="margin-top:0px; border-left:2px solid #000000; border-top:2px solid #000000; border-bottom:2px solid #000000" valign=top width=231.867><P style="margin:0px" align=center><B><U>Iowa</U></B></P>
</TD><TD style="margin-top:0px; border-left:1px solid #000000; border-top:2px solid #000000; border-bottom:2px solid #000000" valign=top width=231.867><P style="margin:0px" align=center><B><U>333-152950</U></B></P>
</TD><TD style="margin-top:0px; border-left:1px solid #000000; border-top:2px solid #000000; border-right:2px solid #000000; border-bottom:2px solid #000000" valign=top width=231.867><P style="margin:0px" align=center><B>26-3045445</B></P>
</TD></TR>
<TR><TD style="margin-top:0px; border-left:2px solid #000000; border-bottom:2px solid #000000" valign=top width=231.867><P style="margin:0px" align=center>(State or other jurisdiction</P>
<P style="margin:0px" align=center>of incorporation)</P>
</TD><TD style="margin-top:0px; border-left:1px solid #000000; border-bottom:2px solid #000000" valign=top width=231.867><P style="margin:0px" align=center>(Commission</P>
<P style="margin:0px" align=center>File Number)</P>
</TD><TD style="margin-top:0px; border-left:1px solid #000000; border-right:2px solid #000000; border-bottom:2px solid #000000" valign=top width=231.867><P style="margin:0px" align=center>(IRS Employer</P>
<P style="margin:0px" align=center>Identification No.)</P>
</TD></TR>
</TABLE>
<DIV style="width:681.6px"><P style="margin:0px">&nbsp;</P>
<P style="margin:0px">&nbsp;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD /><TD width=170.4 /></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top><P style="margin:0px">64 North Pecos, Suite 900, Henderson, Nevada</P>
</TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=170.4><P style="margin:0px" align=center><B>89074</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px">(Address of principal executive offices)</P>
</TD><TD style="margin-top:0px" valign=top width=170.4><P style="margin:0px" align=center>(Zip Code)</P>
</TD></TR>
</TABLE>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px">Registrant&#146;s telephone number, including area code: (626)683-7330</P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px" align=center>(Former name or former address, if changed since last report.)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">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"><BR></P>
<P style="margin:0px">o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425).</P>
<P style="margin:0px">o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12).</P>
<P style="margin:0px">o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17&nbsp;&nbsp;CFR 240.14d-2(b)).</P>
<P style="margin:0px">o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17&nbsp;&nbsp;CFR 240.13e-4(c)).</P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px; font-size:12pt" align=center>&nbsp;</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:12pt" align=right>&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px"><B>Item 4.01. Changes in Registrant<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s Certifying Accountant</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px" align=justify><FONT style="background-color:#FFFFFF">On August 14, 2013 the Company's Board of Directors dismissed Sam Kan &amp; Company (&#147;Sam Kan&#148;) as the Company's independent registered public accounting firm effective immediately.</FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify><FONT style="background-color:#FFFFFF">The reports of Sam Kan on the financial statements of the Company for the fiscal years ended December 31, 2012 and 2011 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the Company's audited financial statements contained in its Form 10K for the years ended December 31, 2012 and 2011 included a going concern qualification.</FONT></P>
<P style="margin:0px; text-indent:48px" align=justify><FONT style="background-color:#FFFFFF">&nbsp;</FONT></P>
<P style="margin:0px; text-indent:48px" align=justify><FONT style="background-color:#FFFFFF">During the years ended December 31, 2012 and 2011, and through August 12, 2013, there were no (a) disagreements with Sam Kan on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Sam Kan's satisfaction, would have caused Sam Kan to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation SK.</FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify><FONT style="background-color:#FFFFFF">The Company provided Sam Kan with a copy of the disclosures it is making in this Current Report on Form 8-K and requested from Sam Kan a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of Sam Kan's letter dated August 14, 2013 is attached as Exhibit 16.1. </FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify><FONT style="background-color:#FFFFFF">Contemporaneous with the determination to dismiss Sam Kan, the Audit Committee engaged KLJ &amp; Associates, LLP (&#147;KLJ&#148;) as the Company's independent registered public accounting firm for the year ending December 31, 2013, also to be effective immediately and include the review of the Company's fiscal quarter ended June 30, 2013. </FONT></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">The Company has not previously consulted with Sadler regarding either (i) the application of accounting principles to a specific completed or contemplated transaction; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) a reportable event (as provided in Item 304(a)(1)(v) of Regulation S-K) during the years ended December 31, 2012 and 2011, and any later interim period, including the interim period up to and including the date the relationship with the Sam Kan ceased. Sadler has reviewed the disclosure required by Item 304 (a) before it was filed with the Commission and has been provided an opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respects in which it does not agree with the statements made by the Company in response to Item 304 (a). &nbsp;Sadler has elected not furnish a letter to the Commission.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px"><B>Item 9.01.&nbsp; Financial Statements and Exhibits.</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">(d)&nbsp;&nbsp;Exhibits.&nbsp;&nbsp;The following exhibit is being filed herewith this Current Report on Form 8-K</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">16.1&nbsp; Letter from Sam Kan &amp; Company to the Securities and Exchange Commission dated August 14, 2013.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;&nbsp;</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:12pt" align=right>&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>SIGNATURES</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:36px">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:0px"><BR></P>
<P style="margin:0px; text-indent:36px; font-size:12pt">&nbsp;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD /><TD width=79.2 /><TD width=238.533 /><TD width=81.8 /></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=317.733 colspan=2><P style="margin:0px"><FONT style="background-color:#FFFF00"><B>&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Western Lucrative Enterprises, Inc</B></P>
</TD><TD style="margin-top:0px" valign=top width=81.8><P style="margin:0px">&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=317.733 colspan=2><P style="margin:0px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=81.8><P style="margin:0px">&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=79.2><P style="margin:0px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=238.533><P style="margin:0px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=81.8><P style="margin:0px">&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px; border-bottom:4px solid #FFFFFF" valign=top><P style="margin:0px">Date: August 14, 2013</P>
</TD><TD style="margin-top:0px; border-bottom:4px solid #FFFFFF" valign=top width=79.2><P style="margin:0px" align=right>By:</P>
</TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=238.533><P style="margin:0px"><I>/s/ Neville Pearson</I></P>
</TD><TD style="margin-top:0px; border-bottom:4px solid #FFFFFF" valign=top width=81.8><P style="margin:0px">&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=79.2><P style="margin:0px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=bottom width=238.533><P style="margin:0px">Neville Pearson</P>
<P style="margin:0px">Chief Executive Officer</P>
<P style="margin:0px">(principal executive officer)</P>
</TD><TD style="margin-top:0px" valign=top width=81.8><P style="margin:0px">&nbsp;</P>
</TD><A NAME="a003"></A></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:13.333px; font-size:12pt">&nbsp;</P>
<P style="margin-top:0px; margin-bottom:12.2px"><BR></P>
<P style="margin-top:0px; margin-bottom:12.2px"><BR>
<BR></P>
</DIV></BODY>
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Converted by EDGARwiz
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): August 15, 2013
The Company
Western Lucrative Enterprises, Inc.
(Exact name of registrant as specified in its charter)
Iowa
333-152950
26-3045445
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
64 North Pecos, Suite 900, Henderson, Nevada
89074
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code: (626)683-7330
(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:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425).
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12).
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17  CFR 240.14d-2(b)).
o 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 August 14, 2013 the Company's Board of Directors dismissed Sam Kan & Company ("Sam Kan") as the Company's independent registered public accounting firm effective immediately.
The reports of Sam Kan on the financial statements of the Company for the fiscal years ended December 31, 2012 and 2011 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the Company's audited financial statements contained in its Form 10K for the years ended December 31, 2012 and 2011 included a going concern qualification.
During the years ended December 31, 2012 and 2011, and through August 12, 2013, there were no (a) disagreements with Sam Kan on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Sam Kan's satisfaction, would have caused Sam Kan to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation SK.
The Company provided Sam Kan with a copy of the disclosures it is making in this Current Report on Form 8-K and requested from Sam Kan a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of Sam Kan's letter dated August 14, 2013 is attached as Exhibit 16.1.
Contemporaneous with the determination to dismiss Sam Kan, the Audit Committee engaged KLJ & Associates, LLP ("KLJ") as the Company's independent registered public accounting firm for the year ending December 31, 2013, also to be effective immediately and include the review of the Company's fiscal quarter ended June 30, 2013.
The Company has not previously consulted with Sadler regarding either (i) the application of accounting principles to a specific completed or contemplated transaction; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) a reportable event (as provided in Item 304(a)(1)(v) of Regulation S-K) during the years ended December 31, 2012 and 2011, and any later interim period, including the interim period up to and including the date the relationship with the Sam Kan ceased. Sadler has reviewed the disclosure required by Item 304 (a) before it was filed with the Commission and has been provided an opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respects in which it does not agree with the statements made by the Company in response to Item 304 (a).  Sadler has elected not furnish a letter to the Commission.
Item 9.01.  Financial Statements and Exhibits.
(d)  Exhibits.  The following exhibit is being filed herewith this Current Report on Form 8-K
16.1  Letter from Sam Kan & Company to the Securities and Exchange Commission dated August 14, 2013.
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.
Western Lucrative Enterprises, Inc
Date: August 14, 2013
By:
/s/ Neville Pearson
Neville Pearson
Chief Executive Officer
(principal executive officer)