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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <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">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center"><B>FORM 8-K</B></P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center"><B>CURRENT REPORT</B></P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center"><B>Pursuant to Section 13 or 15(d) of the Securities
  Exchange Act of 1934</B></P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center">Date of Report (date of earliest event reported):
  <B>May 27, 2016</B></P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center"><B>Kaya Holdings, Inc.</B></P>
  
  <P STYLE="margin: 0; text-align: center">(Exact name of registrant as specified in charter)</P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Delaware</B></P>
  
  <P STYLE="margin: 0; text-align: center">(State or other jurisdiction of incorporation)</P>
  
  <P STYLE="margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 50%; border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>333-177532</B></FONT></TD>
      <TD STYLE="width: 3%; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 47%; border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">90-0898007</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;(Commission
      File Number)</FONT></TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(IRS
      Employer Identification No.)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>305
  S. Andrews Avenue, Suite 209, Fort Lauderdale, Florida 33301</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;(Address
  of principal executive offices and zip code)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(954)
      534-7895</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Registrant&rsquo;s
      telephone number including area code)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former
      Name or Former Address (If Changed Since Last Report)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&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 registrant under any of the following provisions:</P>
  
  <P STYLE="margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 2%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[
      ]</FONT></TD>
      <TD STYLE="width: 94%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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      <TD STYLE="width: 2%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[
      ]</FONT></TD>
      <TD STYLE="width: 94%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Soliciting
      material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 2%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[
      ]</FONT></TD>
      <TD STYLE="width: 94%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))&nbsp;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 2%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[
      ]</FONT></TD>
      <TD STYLE="width: 94%; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17&nbsp;CFR&nbsp;240.13e-4(c))</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in"></P>
  
  
  <P STYLE="font: 12pt/6pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  
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      <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>
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  <P STYLE="font: 10pt/0.05pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 100%; padding-right: 0.8pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="margin: 0; text-align: justify">As used in this Current Report on Form 8-K
  and unless otherwise indicated, the terms &ldquo;<B>KAYS</B>,&rdquo; &ldquo;<B>the</B> <B>Company</B>,&rdquo; &ldquo;<B>we</B>,&rdquo;
  &ldquo;<B>us</B>&rdquo; and &ldquo;<B>our</B>&rdquo; refer to Kaya Holdings, Inc. and its subsidiaries.</P>
  
  <P STYLE="margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify"><B>Item 402(a)&#9;Non-Reliance
  on Previously Issued Financial Statements.</B></P>
  
  <P STYLE="margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="margin: 0; text-align: justify">In connection with the preparation and filing
  of the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2015 (the &ldquo;<B>2015 Form 10-K</B>&rdquo;),
  the Company determined that certain of KAYS&rsquo; outstanding convertible debt instruments contain conversion price protection
  clauses that create derivative liabilities. These derivative liabilities were not reflected in the Company&rsquo;s unaudited condensed
  consolidated financial statements included in the Company&rsquo;s Quarterly Reports on Form 10-Q (the &ldquo;<B>Form 10-Q Financials</B>&rdquo;)
  for the periods ended March 31, June 30 and September 30, 2015.</P>
  
  <P STYLE="margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">Additionally, management of the Company conducted
  analysis of the Company&rsquo;s convertible notes with fixed conversion price issued and audited in 2014 and found that the impact
  of derivative liabilities on our 2014 convertible notes due to tainting issue were not properly recorded in the financial statements.&nbsp;&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">The Company accounted for these Notes under
  ASC Topic 815-15 &ldquo;Embedded Derivative.&rdquo; &nbsp;The derivative component of the obligation are initially valued and
  classified as a derivative liability with an offset to discounts on convertible debt. Discounts have being amortized to interest
  expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company
  used the Black Scholes Option Model.</P>
  
  <P STYLE="margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">Our restated financial statements for the
  year ended December 31, 2014 reflecting these changes have been included in our 2015 Form 10-K, which was filed with the Securities
  and Exchange Commission (the &ldquo;<B>SEC</B>&rdquo;) on May 16, 2016 (see Footnote 6 for more details). However, the board of
  directors KAYS has determined that the Form 10-Q Financials contained in our Quarterly Reports on Form 10-Q for the quarters ended
  March 31, 2015, June 30, 2015 and September 30, 2015 filed with the SEC should not be relied upon. The Company is working diligently
  to and plans to file restated financial information for the periods covered by the Form 10-Q Financials as soon as practicable.
  These adjustments had no effect on our revenues or our operating expenses. Management believes that this is non-cash book entry
  is not indicative in any way as to the health of the company.</P>
  
  <P STYLE="margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">We have discussed the matters disclosed in
  this Report with L&amp;L CPAS, PA, our independent registered public accounting firm.</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 100%; padding-right: 0.8pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
  
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      <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>
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  <P STYLE="font: 10pt/0.05pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 100%; padding-right: 0.8pt; font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><B>SIGNATURE</B></P>
  
  <P STYLE="margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="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="margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="padding-right: 1.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>KAYA
      HOLDINGS, INC.</B></FONT></TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 51%; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 43%; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 2%; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:&nbsp;&nbsp;May
      27, 2016</FONT></TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/&nbsp;Craig
      Frank</FONT></TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Craig
      Frank, President and Chief Executive Officer</FONT></TD>
      <TD STYLE="vertical-align: top; padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>
  
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metadata_filer: {"company-data": {"conformed-name": "Kaya Holdings, Inc.", "cik": "0001530746", "assigned-sic": "2834", "irs-number": "900898007", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-177532", "film-number": "161683441"}, "business-address": {"street1": "305 SOUTH ANDREWS AVENUE", "street2": "SUITE 209", "city": "FORT LAUDERDALE", "state": "FL", "zip": "33301", "phone": "954-5347895"}, "mail-address": {"street1": "305 SOUTH ANDREWS AVENUE", "street2": "SUITE 209", "city": "FORT LAUDERDALE", "state": "FL", "zip": "33301"}, "former-company": [{"former-conformed-name": "Alternative Fuels Americas, Inc.", "date-changed": "20120125"}, {"former-conformed-name": "Alternative Fuels America, Inc.", "date-changed": "20110921"}]}
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):
  May 27, 2016
  Kaya Holdings, Inc.
  (Exact name of registrant as specified in charter)
  Delaware
  (State or other jurisdiction of incorporation)
  333-177532
  90-0898007
  (Commission
      File Number)
  (IRS
      Employer Identification No.)
  305
  S. Andrews Avenue, Suite 209, Fort Lauderdale, Florida 33301
  (Address
  of principal executive offices and zip code)
  (954)
      534-7895
  (Registrant's
      telephone number including area code)
  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 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(b) 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))
  As used in this Current Report on Form 8-K
  and unless otherwise indicated, the terms "
  KAYS
  ," "
  the
  Company
  ," "
  we
  ,"
  "
  us
  " and "
  our
  " refer to Kaya Holdings, Inc. and its subsidiaries.
  Item 402(a)	Non-Reliance
  on Previously Issued Financial Statements.
  In connection with the preparation and filing
  of the Company's Annual Report on Form 10-K for the year ended December 31, 2015 (the "
  2015 Form 10-K
  "),
  the Company determined that certain of KAYS' outstanding convertible debt instruments contain conversion price protection
  clauses that create derivative liabilities. These derivative liabilities were not reflected in the Company's unaudited condensed
  consolidated financial statements included in the Company's Quarterly Reports on Form 10-Q (the "
  Form 10-Q Financials
  ")
  for the periods ended March 31, June 30 and September 30, 2015.
  Additionally, management of the Company conducted
  analysis of the Company's convertible notes with fixed conversion price issued and audited in 2014 and found that the impact
  of derivative liabilities on our 2014 convertible notes due to tainting issue were not properly recorded in the financial statements.
  The Company accounted for these Notes under
  ASC Topic 815-15 "Embedded Derivative."  The derivative component of the obligation are initially valued and
  classified as a derivative liability with an offset to discounts on convertible debt. Discounts have being amortized to interest
  expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company
  used the Black Scholes Option Model.
  Our restated financial statements for the
  year ended December 31, 2014 reflecting these changes have been included in our 2015 Form 10-K, which was filed with the Securities
  and Exchange Commission (the "
  SEC
  ") on May 16, 2016 (see Footnote 6 for more details). However, the board of
  directors KAYS has determined that the Form 10-Q Financials contained in our Quarterly Reports on Form 10-Q for the quarters ended
  March 31, 2015, June 30, 2015 and September 30, 2015 filed with the SEC should not be relied upon. The Company is working diligently
  to and plans to file restated financial information for the periods covered by the Form 10-Q Financials as soon as practicable.
  These adjustments had no effect on our revenues or our operating expenses. Management believes that this is non-cash book entry
  is not indicative in any way as to the health of the company.
  We have discussed the matters disclosed in
  this Report with L&L CPAS, PA, our independent registered public accounting firm.
  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
  hereunto duly authorized.
  KAYA
      HOLDINGS, INC.
  Date:  May
      27, 2016
  By:
  /s/ Craig
      Frank
  Craig
      Frank, President and Chief Executive Officer