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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Pursuant to Section 13 OR 15(d) of
the Securities Exchange Act of 1934</B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of earliest event
reported): November 13, 2014&nbsp;</P>

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    <TD STYLE="border-bottom: black 1pt solid; font: 10pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>TOA Carbon Fiber, Inc.</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; font: 10pt/107% Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
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    <TD STYLE="width: 1%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 42%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 1%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 27%; line-height: 107%">&nbsp;</TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>Delaware</B></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>000-55027</B></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>35-2511669</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(state or other jurisdiction of incorporation)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(Commission File Number)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(IRS Employer Identification Number)</FONT></TD></TR>
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    <TD STYLE="width: 1%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 38%; line-height: 107%">&nbsp;</TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>1-1-36, Nishiawaji, Higashiyodogawa-ku, Osaka, Japan</B></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>533-0031</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(address of principal executive offices)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(zip code)</FONT></TD></TR>
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    <TD STYLE="width: 100%; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>N/A</B></FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; line-height: 107%">&nbsp;</TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(former name or former address, if changed since last report)</FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">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>

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    <TD STYLE="width: 95%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">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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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 11.25pt 0 0; text-align: center">-1-</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>ITEM 4.01. CHANGES IN REGISTRANT&rsquo;S CERTIFYING ACCOUNTANT.
</B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>(1) Previous Independent Auditors</B>:</P>

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    <TD STYLE="width: 22px; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 2px; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a.</FONT></TD>
    <TD STYLE="text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On November 13, 2014, RLB Certified Public Accountant PLLC &ldquo;RLB&rdquo; declined to stand for reappointment as our Company&rsquo;s independent auditor.</FONT></TD></TR>
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    <TD STYLE="width: 22px; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 2px; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b.</FONT></TD>
    <TD STYLE="text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">RLB&rsquo;s report on the financial statements for the year ended July 31, 2014 and for the period July 22, 2013 (inception) through July 31, 2013 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting, except that the report contained an explanatory paragraph stating that there was substantial doubt about the Company&rsquo;s ability to continue as a going concern.</FONT></TD></TR>
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    <TD STYLE="width: 22px; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 2px; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">c.</FONT></TD>
    <TD STYLE="text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Through the period
    covered by the financial audit for the year ended July 31, 2014, the period July 22 2013 (inception) through July 31, 2013
    and     through     the     current     date,     there have     been no     disagreements with RLB 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     RLB&nbsp;would     have caused her to
    make reference     thereto in the report on     the financial     statements. Through the     interim period     November
    13,     2014 (the date      RLB declined to     stand     for reappointment),     there have been no     disagreements with
    RLB 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     RLB&nbsp;would have
    caused them to     make reference     thereto     in the report on the     financial     statements. </FONT></TD></TR>
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    <TD STYLE="width: 22px; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 2px; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">d.</FONT></TD>
    <TD STYLE="text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We have authorized RLB to respond fully to the inquiries of the successor accountant.</FONT></TD></TR>
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    <TD STYLE="width: 22px; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 2px; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">e.</FONT></TD>
    <TD STYLE="text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">During the year
    ended July 31, 2014, the period July 22 2013 (inception) through July 31, 2013 and the interim period through November 13,
    2014, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.</FONT></TD></TR>
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    <TD STYLE="width: 22px; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 2px; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">f.</FONT></TD>
    <TD STYLE="text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The Company provided a copy of the foregoing disclosures to RLB prior to the date of the filing of this Report and requested that RLB furnish it with a letter addressed to the Securities &amp; Exchange Commission stating whether or not the firm agrees with the statements in this Report. A copy of such letter is filed as&nbsp;Exhibit 16.1 to this Form 8-K.</FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>(2) New Independent Accountants:</B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 20pt">a.&nbsp;&nbsp;&nbsp;&nbsp;
On November 13, 2014, the Company engaged MaloneBailey, LLP (&ldquo;MB&rdquo;) of Houston, Texas, as its new
registered independent public accountant. During the year ended July 31, 2014, the period July 22 2013 (inception) through
July 31, 2013 and prior to November 13, 2014 (the date of the new engagement), we did not consult with MB regarding (i) the
application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on
the Company&rsquo;s financial statements by MB, in either case where &nbsp;written or oral advice provided by MB would be
an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues
or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event
(as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).</P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>ITEM 9.01. Financial Statements and Exhibits.</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<OL START="1" STYLE="margin-top: 0in; list-style-type: upper-alpha">

<LI STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">None</LI>

<LI STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Exhibits</LI>

</OL>

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    <TD STYLE="width: 89%; line-height: 107%">&nbsp;</TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-decoration: underline; line-height: 107%; text-align: justify"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><U>NUMBER</U></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; text-decoration: underline; line-height: 107%; text-align: justify"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><U>EXHIBIT</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">16.1</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">Letter from RLB Certified Public Accountant PLLC November 24, 2014 (Filed herewith.)</FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">-2-</P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">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>

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    <TD STYLE="width: 38%; line-height: 107%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">TOA CARBON FIBER, INC.</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">Dated: &nbsp;November 24, 2014</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">/s/ Hajime Abe</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">HAJIME ABE</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">Secretary, Treasurer, CFO, Director</FONT></TD></TR>
</TABLE>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">-3-</P>

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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): November 13, 2014
TOA Carbon Fiber, Inc.
(Exact name of registrant as specified in its charter)
Delaware
000-55027
35-2511669
(state or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification Number)
1-1-36, Nishiawaji, Higashiyodogawa-ku, Osaka, Japan
533-0031
(address of principal executive offices)
(zip code)
N/A
(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 (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-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(1) Previous Independent Auditors
:
a.
On November 13, 2014, RLB Certified Public Accountant PLLC "RLB" declined to stand for reappointment as our Company's independent auditor.
b.
RLB's report on the financial statements for the year ended July 31, 2014 and for the period July 22, 2013 (inception) through July 31, 2013 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting, except that the report contained an explanatory paragraph stating that there was substantial doubt about the Company's ability to continue as a going concern.
c.
Through the period
    covered by the financial audit for the year ended July 31, 2014, the period July 22 2013 (inception) through July 31, 2013
    and     through     the     current     date,     there have     been no     disagreements with RLB 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     RLB would     have caused her to
    make reference     thereto in the report on     the financial     statements. Through the     interim period     November
    13,     2014 (the date      RLB declined to     stand     for reappointment),     there have been no     disagreements with
    RLB 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     RLB would have
    caused them to     make reference     thereto     in the report on the     financial     statements.
d.
We have authorized RLB to respond fully to the inquiries of the successor accountant.
e.
During the year
    ended July 31, 2014, the period July 22 2013 (inception) through July 31, 2013 and the interim period through November 13,
    2014, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.
f.
The Company provided a copy of the foregoing disclosures to RLB prior to the date of the filing of this Report and requested that RLB furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not the firm agrees with the statements in this Report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.
(2) New Independent Accountants:
a.    
On November 13, 2014, the Company engaged MaloneBailey, LLP ("MB") of Houston, Texas, as its new
registered independent public accountant. During the year ended July 31, 2014, the period July 22 2013 (inception) through
July 31, 2013 and prior to November 13, 2014 (the date of the new engagement), we did not consult with MB regarding (i) the
application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on
the Company's financial statements by MB, in either case where  written or oral advice provided by MB would be
an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues
or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event
(as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
ITEM 9.01. Financial Statements and Exhibits.
None
Exhibits
NUMBER
EXHIBIT
16.1
Letter from RLB Certified Public Accountant PLLC November 24, 2014 (Filed herewith.)
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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.
TOA CARBON FIBER, INC.
Dated:  November 24, 2014
/s/ Hajime Abe
HAJIME ABE
Secretary, Treasurer, CFO, Director
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