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  <p style="margin: 0">&#160;</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.&nbsp;&nbsp;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>July 14, 2017</B></P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center"><B>VALUESETTERS 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="width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 34%; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
      York</B></FONT></TD>
      <TD STYLE="width: 33%; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>000-04465</B></FONT></TD>
      <TD STYLE="width: 33%; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>13-2511270</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><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">(State
          or other</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">jurisdiction
          of incorporation)</FONT></P></TD>
      <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Commission
      File No.)</FONT></TD>
      <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
      Employer Identification No.)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center"><B>745 Atlantic Avenue</B></P>
  
  <P STYLE="margin: 0; text-align: center"><B>Boston, MA 02111</B></P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;(Address of principal executive offices)</P>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: center"><B>(617) 905-5646 </B></P>
  
  <P STYLE="margin: 0; text-align: center">(Registrant&rsquo;s telephone number, including
  area code)</P>
  
  <P STYLE="margin: 0; text-align: center">&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:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 15pt; text-align: right">[ ]</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD>
  </TR></TABLE>
  
  <P STYLE="margin: 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 15pt; text-align: right">[ ]</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 15pt; text-align: right">[ ]</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule 14-2(b) under the Exchange Act (17
  CFR 240.14d-2(b))</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 15pt; text-align: right">[ ]</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule 13-4(e) under the Exchange Act (17
  CFR 240.13e-4(c))</TD>
  </TR></TABLE>
  
  
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  <P STYLE="margin: 0; text-align: justify"><B>Item 4.01 Changes in Registrant&rsquo;s Certifying Accountant.</B></P>
  
  <P STYLE="margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="margin: 0; text-align: justify">(a) On July 14, 2017 the Board of Directors of Valuesetters, Inc. (the
  &ldquo;Company&rdquo;) voted to dismiss KLJ &amp; Associates, LLP (the &ldquo;Former Accountant&rdquo;) from its position as
  the principal independent accountant for the Company and hired Fruci &amp; Associates II, PLLC (the
  &ldquo;New Accountant&rdquo;). There is no audit committee of the Board of Directors.</P>
  
  <P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">The Former Accountant&rsquo;s audit reports
  on the Company&rsquo;s financial statements for the fiscal years ended April 30, 2016 and 2015 did not contain an adverse opinion
  or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles, but were qualified as
  to the uncertainty of continuing as a going concern. In connection with the audits of the Company's financial statements for the
  fiscal years ended April 30, 2016 and 2015, and in the subsequent period through July 14, 2017, there were no disagreements with
  the Former Accountant on any matters of accounting principles or practices, financial statement disclosure or auditing scope and
  procedures which, if not resolved to the satisfaction of the Former Accountant, would have caused the Former Accountant to make
  reference to the matter in their report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation
  S-K) during the two fiscal years ended April 30, 2016 and 2015, or in the subsequent period through July 14, 2017.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">The Company has provided a copy of the foregoing
  disclosures to the Former Accountant and requested that the Former Accountant furnish it with a letter addressed to the Securities
  and Exchange Commission stating whether the Former Accountant agrees with the above statements. A copy of the Former Accountant&rsquo;s
  letter, dated August 8, 2017, is filed as Exhibit 16.1 to this Form 8-K.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify">(b) During the two most recent fiscal years
  and in the subsequent period through July 14, 2017, the Company has not consulted with the New Accountant with respect to the
  application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that
  would have been rendered on the Company&rsquo;s consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i)
  or (ii) of Regulation S-K.</P>
  
  <P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="margin: 0; text-align: justify"><B>Item 9.01 Financial Statements and Exhibits</B></P>
  
  <P STYLE="margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="margin: 0; text-align: justify"><B>(d) <I>Exhibits</I></B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD COLSPAN="2"></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 10%">&nbsp;</TD>
      <TD STYLE="width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 1.25pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      No.</B></FONT></TD>
      <TD STYLE="padding: 1.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description of Exhibit</B></FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 1.25pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 1.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="vstr8k080817ex16_1.htm">Letter from KLJ &amp; Associates, LLP to the Board of Directors dated August 8, 2017.</A></FONT></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/120% Times New Roman, Times, Serif; margin: 0"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><B>SIGNATURES</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, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto
  duly authorized.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>VALUESETTERS INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 16%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 16%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 16%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 33%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: August 8, 2017</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;/s/
      Cecilia Lenk</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Cecilia Lenk</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: Chief Executive
      Officer</FONT></TD>
      <TD>&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>
  
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "vstr8k080817.htm", "secsgml_size_bytes": 15879}]
metadata_filer: {"company-data": {"conformed-name": "ValueSetters Inc.", "cik": "0001414767", "assigned-sic": "7900", "irs-number": "870409951", "fiscal-year-end": "0430"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-55036", "film-number": "171015799"}, "business-address": {"street1": "159 MEADOW STREET", "city": "NAUGATUCK", "state": "CT", "zip": "06770", "phone": "(203) 525-0450"}, "mail-address": {"street1": "159 MEADOW STREET", "city": "NAUGATUCK", "state": "CT", "zip": "06770"}, "former-company": {"former-conformed-name": "ValueSetters Corp", "date-changed": "20071011"}}
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):
  July 14, 2017
  VALUESETTERS INC.
  (Exact name of registrant as specified in its
  charter)
  New
      York
  000-04465
  13-2511270
  (State
          or other
  jurisdiction
          of incorporation)
  (Commission
      File No.)
  (I.R.S.
      Employer Identification No.)
  745 Atlantic Avenue
  Boston, MA 02111
  (Address of principal executive offices)
  (617) 905-5646
  (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:
  [ ]
  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 14-2(b) under the Exchange Act (17
  CFR 240.14d-2(b))
  [ ]
  Pre-commencement communications pursuant to Rule 13-4(e) under the Exchange Act (17
  CFR 240.13e-4(c))
  Item 4.01 Changes in Registrant's Certifying Accountant.
  (a) On July 14, 2017 the Board of Directors of Valuesetters, Inc. (the
  "Company") voted to dismiss KLJ & Associates, LLP (the "Former Accountant") from its position as
  the principal independent accountant for the Company and hired Fruci & Associates II, PLLC (the
  "New Accountant"). There is no audit committee of the Board of Directors.
  The Former Accountant's audit reports
  on the Company's financial statements for the fiscal years ended April 30, 2016 and 2015 did not contain an adverse opinion
  or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles, but were qualified as
  to the uncertainty of continuing as a going concern. In connection with the audits of the Company's financial statements for the
  fiscal years ended April 30, 2016 and 2015, and in the subsequent period through July 14, 2017, there were no disagreements with
  the Former Accountant on any matters of accounting principles or practices, financial statement disclosure or auditing scope and
  procedures which, if not resolved to the satisfaction of the Former Accountant, would have caused the Former Accountant to make
  reference to the matter in their report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation
  S-K) during the two fiscal years ended April 30, 2016 and 2015, or in the subsequent period through July 14, 2017.
  The Company has provided a copy of the foregoing
  disclosures to the Former Accountant and requested that the Former Accountant furnish it with a letter addressed to the Securities
  and Exchange Commission stating whether the Former Accountant agrees with the above statements. A copy of the Former Accountant's
  letter, dated August 8, 2017, is filed as Exhibit 16.1 to this Form 8-K.
  (b) During the two most recent fiscal years
  and in the subsequent period through July 14, 2017, the Company has not consulted with the New Accountant with respect to the
  application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that
  would have been rendered on the Company's consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i)
  or (ii) of Regulation S-K.
  Item 9.01 Financial Statements and Exhibits
  (d)
  Exhibits
  Exhibit
      No.
  Description of Exhibit
  16.1
  Letter from KLJ & Associates, LLP to the Board of Directors dated August 8, 2017.
  SIGNATURES
  Pursuant to the requirements of the Securities
  Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto
  duly authorized.
  VALUESETTERS INC.
  Date: August 8, 2017
  By:
  /s/
      Cecilia Lenk
  Name: Cecilia Lenk
  Title: Chief Executive
      Officer