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  <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>
  
  
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  <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>
  
  
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  <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>
  
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metadata_filer: {"company-data": {"conformed-name": "MassRoots, Inc.", "cik": "0001589149", "assigned-sic": "7370", "irs-number": "462612944", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-55431", "film-number": "161353532"}, "business-address": {"street1": "1624 MARKET STREET,", "street2": "SUITE 201", "city": "DENVER", "state": "CO", "zip": "80202", "phone": "720-442-0052"}, "mail-address": {"street1": "1624 MARKET STREET,", "street2": "SUITE 201", "city": "DENVER", "state": "CO", "zip": "80202"}}
text: 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
  January 21, 2016 (January
  16, 2016)
  Date of Report (Date of earliest event reported)
  MASSROOTS, INC.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  000-
  55431
  46-2612944
  (State or other jurisdiction of incorporation)
  (Commission File Number)
  (IRS Employer Identification No.)
  1624 Market Street, Suite
      201, Denver, CO
  80202
  (Address of principal
  executive offices)
  (Zip Code)
  (720)
      442-0052
  (Registrant's telephone number, including area code)
  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))
  Unless otherwise provided in this Current
  Report on Form 8-K, all references to "we," "us," "our," or the "Company" refer
  to the Registrant, MassRoots, Inc.
  Item 4.01 Changes in Registrant's
  Certifying Accountant.
  Item 4.01(a) Dismissal of Independent Accountant.
  On January 16, 2016, upon
  the recommendation of the Company's Audit Committee, the Board of Directors of the Company (the "Board") determined
  to terminate its engagement letter with L&L CPAS, PA ("L&L") and dismiss L&L as its independent registered
  public accounting firm effective immediately.
  During the years ended
  December 31, 2013 and December 31, 2014 and subsequent interim period through January 16, 2016 (the "Review Period"),
  there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with L&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&L, would have caused L&L to make reference on the subject matter of the disagreements in its reports. None of L&L'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's ability to continue as a going concern.
  During the years ended
  December 31, 2013 and December 31, 2014 and through the subsequent interim period through January 16, 2016, there were no "reportable
  events" (as defined in Item 304(a)(1)(v) of Regulation S-K).
  The Company has provided
  L&L with a copy of this Form 8-K, and has requested that L&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's receipt of the letter.
  Item 4.01(b) Engagement of New Independent
  Accountant.
  On January 16, 2016, upon
  the recommendation of the Company's Audit Committee, the Board engaged Liggett, Vogt & Webb P.A. ("Ligget Webb"),
  as its new independent registered public accounting firm effective immediately. Ligget Webb will audit the Company's financial
  statements for the fiscal year ended December 31, 2015 and will conduct reviews of the Company's unaudited quarterly financial
  statements on an ongoing basis thereafter. .
  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'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 "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
  or a "reportable event" (as described in Item 304(a)(1)(v) of Regulation S-K).
  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.
  MassRoots, Inc.
  Date: January 21, 2016
  By:
  /s/ Isaac Dietrich
  Isaac Dietrich
  Chief Executive Officer