content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  <P STYLE="margin: 0"></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">UNITED STATES</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Washington, D.C. 20549</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>FORM 8-K</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>CURRENT REPORT</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Pursuant to Section 13 or 15(d) of the
  Securities Exchange Act of 1934</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Date of Report (Date of Earliest Event
  Reported): June 4, 2014</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><U>PACIFIC OIL COMPANY</U></B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Exact name of registrant as specified
  in its charter)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 35%; border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Nevada</B></FONT></TD>
      <TD STYLE="width: 1%; padding-right: 0.8pt; text-align: center; line-height: 115%">&nbsp;</TD>
      <TD STYLE="width: 32%; border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>333-144504</B></FONT></TD>
      <TD STYLE="width: 1%; padding-right: 0.8pt; text-align: center; line-height: 115%">&nbsp;</TD>
      <TD STYLE="width: 31%; border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>20-4057712</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(State or Jurisdiction)</FONT></TD>
      <TD STYLE="padding-right: 0.8pt; line-height: 115%">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Commission File Number)</FONT></TD>
      <TD STYLE="padding-right: 0.8pt; line-height: 115%">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(IRS Employer ID Number)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><U>9500 W. Flamingo Rd. Suite 205,
  Las Vegas, NV 89147</U></B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Address and telephone number of principal
  executive office)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Registrant&rsquo;s telephone number,
  including area code: <B>(888) 303- 2272</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><U>N/A</U></B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Former name or former address, if changed
  since last report)</P>
  
  <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; 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:</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">[&nbsp;&nbsp;]&nbsp;Written communications
  pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">[&nbsp;&nbsp;]&nbsp;Soliciting material
  pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">[&nbsp;&nbsp;]&nbsp;Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17&nbsp;CFR 240.14d - 2(b))</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">[&nbsp;&nbsp;]&nbsp;Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17&nbsp;CFR 240.13e - 4(c))</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 100%; padding-right: 0.8pt; text-align: center; line-height: 115%">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 12pt/6pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 12pt/0.05pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 100%; padding-right: 0.8pt; text-align: center; line-height: 115%">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"><B>ITEM 4.01 Changes in Registrant&rsquo;s Certifying
  Accountant</B></P>
  
  <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">Effective June 4, 2014, Pacific
  Oil Company (the &ldquo;Company&rdquo;) engaged the Arvada, Colorado firm of Cutler &amp; Co., LLC as the Independent Registered
  Public Accountant to Audit the Company&rsquo;s financial statements for the remainder of the current fiscal year ending September
  30, 2014. The decision to change accountants was approved by the Company&rsquo;s Board of Directors.</P>
  
  <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The engagement, effective June
  4, 2014, of Cutler &amp; Co., LLC as the new Independent Registered Public Accountant for the Company necessarily results in the
  termination or dismissal of the principal accountant which audited the Company&rsquo;s financial statements for the fiscal year
  ended September 30, 2013, M&amp;K CPAS, PLLC. M&amp;K CPAS, PLLC had made a fee proposal to the Company for the current fiscal
  year which was greater than the fee proposal of Cutler &amp; Co., LLC for the same work.</P>
  
  <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">During the Company&rsquo;s two
  most recent fiscal years ended September 30, 2012 and September 30, 2013, and the subsequent interim period, there were no disagreements
  between the Company and M&amp;K CPAS, PLLC concerning any matter of accounting principles or practices, financial statement disclosure
  or auditing scope or procedure which disagreements, if not resolved to M&amp;K CPAS, PLLC&rsquo;s satisfaction would have caused
  them to make a reference to the subject matter of the disagreements in connection with their reports; there were no reportable
  events as described in Item 304(a)(1)(v) of Regulation S-K.</P>
  
  <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">M&amp;K CPAS, PLLC&rsquo;s report
  dated March 11, 2014 on the Company&rsquo;s financial statements for the fiscal year ended September 30, 2013 did not contain any
  adverse opinion or disclaimer of opinion, nor was the report qualified or modified as to uncertainty, audit scope or accounting
  principles.</P>
  
  <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Company provided M&amp;K CPAS,
  PLLC with a copy of the foregoing disclosures and requested from M&amp;K CPAS, PLLC a letter addressed to the Commission stating
  whether M&amp;K CPAS, PLLC agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K and, if
  not, stating the respects in which it does not agree. M&amp;K CPAS, PLLC&rsquo;s letter is attached as an exhibit to this report
  as Exhibit 10.01.</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Exhibits</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/0.05pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 5%; border-bottom: black 1pt solid; padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">No.</FONT></TD>
      <TD STYLE="width: 2%; padding-right: 0.8pt; line-height: 115%">&nbsp;</TD>
      <TD STYLE="width: 93%; border-bottom: black 1pt solid; padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Exhibits</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;10.01</FONT></TD>
      <TD STYLE="padding-right: 0.8pt; line-height: 115%">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><A HREF="poil8k061214ex10_1.htm">Letter dated June 4, 2014 to the Securities and Exchange Commission from M&amp;K CPAS, PLLC.</A></B></FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; 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>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <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>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/0.05pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Pacific Oil Company&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Anthony Sarvucci</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Anthony Sarvucci</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">President</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">June 4, 2014</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 12pt/0.05pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 12pt/12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 32%; padding-right: 0.8pt; line-height: 115%">&nbsp;</TD>
      <TD STYLE="width: 36%; padding-right: 0.8pt; text-align: center; line-height: 115%">&nbsp;</TD>
      <TD STYLE="width: 32%; padding-right: 0.8pt; text-align: right; line-height: 115%">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>
  
  
  
  <P STYLE="margin: 0"></P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "poil8k061214.htm", "secsgml_size_bytes": 15188}]
metadata_filer: {"company-data": {"conformed-name": "PACIFIC OIL Co", "cik": "0001377167", "assigned-sic": "1311", "irs-number": "204057712", "state-of-incorporation": "NV", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-34770", "film-number": "14906688"}, "business-address": {"street1": "9500 W FLAMINGO RD SUITE 205", "city": "LAS VEGAS", "state": "NV", "zip": "89147", "phone": "403-401-2912"}, "mail-address": {"street1": "9500 W FLAMINGO RD SUITE 205", "city": "LAS VEGAS", "state": "NV", "zip": "89147"}, "former-company": [{"former-conformed-name": "PRAIRIE WEST OIL & GAS, LTD.", "date-changed": "20130213"}, {"former-conformed-name": "KAT Racing, Inc.", "date-changed": "20061002"}]}
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
  Date of Report (Date of Earliest Event
  Reported): June 4, 2014
  PACIFIC OIL COMPANY
  (Exact name of registrant as specified
  in its charter)
  Nevada
  333-144504
  20-4057712
  (State or Jurisdiction)
  (Commission File Number)
  (IRS Employer ID Number)
  9500 W. Flamingo Rd. Suite 205,
  Las Vegas, NV 89147
  (Address and telephone number of principal
  executive office)
  Registrant's telephone number,
  including area code:
  (888) 303- 2272
  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:
  [  ] 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
  Effective June 4, 2014, Pacific
  Oil Company (the "Company") engaged the Arvada, Colorado firm of Cutler & Co., LLC as the Independent Registered
  Public Accountant to Audit the Company's financial statements for the remainder of the current fiscal year ending September
  30, 2014. The decision to change accountants was approved by the Company's Board of Directors.
  The engagement, effective June
  4, 2014, of Cutler & Co., LLC as the new Independent Registered Public Accountant for the Company necessarily results in the
  termination or dismissal of the principal accountant which audited the Company's financial statements for the fiscal year
  ended September 30, 2013, M&K CPAS, PLLC. M&K CPAS, PLLC had made a fee proposal to the Company for the current fiscal
  year which was greater than the fee proposal of Cutler & Co., LLC for the same work.
  During the Company's two
  most recent fiscal years ended September 30, 2012 and September 30, 2013, and the subsequent interim period, there were no disagreements
  between the Company and M&K CPAS, PLLC concerning any matter of accounting principles or practices, financial statement disclosure
  or auditing scope or procedure which disagreements, if not resolved to M&K CPAS, PLLC's satisfaction would have caused
  them to make a reference to the subject matter of the disagreements in connection with their reports; there were no reportable
  events as described in Item 304(a)(1)(v) of Regulation S-K.
  M&K CPAS, PLLC's report
  dated March 11, 2014 on the Company's financial statements for the fiscal year ended September 30, 2013 did not contain any
  adverse opinion or disclaimer of opinion, nor was the report qualified or modified as to uncertainty, audit scope or accounting
  principles.
  The Company provided M&K CPAS,
  PLLC with a copy of the foregoing disclosures and requested from M&K CPAS, PLLC a letter addressed to the Commission stating
  whether M&K CPAS, PLLC agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K and, if
  not, stating the respects in which it does not agree. M&K CPAS, PLLC's letter is attached as an exhibit to this report
  as Exhibit 10.01.
  Exhibits
  No.
  Exhibits
  10.01
  Letter dated June 4, 2014 to the Securities and Exchange Commission from M&K CPAS, PLLC.
  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.
  Pacific Oil Company
  /s/ Anthony Sarvucci
  Anthony Sarvucci
  President
  June 4, 2014