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  <P STYLE="font: bold 14pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNITED
  STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</FONT></P>
  
  <P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
  D.C. 20549</FONT></P>
  
  <P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">_____________________________</FONT></P>
  
  <P STYLE="font: bold 16pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FORM
  8-K</FONT></P>
  
  <P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CURRENT
  REPORT<BR>
  PURSUANT TO SECTION 13 OR 15(d) OF THE<BR>
  SECURITIES EXCHANGE ACT OF 1934</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date
  of Report:</FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Date
  of earliest event reported)</FONT></P>
  
  <P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September
  22, 2017</FONT></P>
  
  <P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">____________________________</FONT></P>
  
  <P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ironclad
  Performance Wear Corporation</B></FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
  name of registrant as specified in charter)</FONT></P>
  
  <P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nevada</FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
  or other Jurisdiction of Incorporation)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; 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%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 32%; padding-right: 6pt; padding-left: 6pt"><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>0-51365</B></FONT></P>
          <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 2.9pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Commission
          File Number)</FONT></P></TD>
      <TD STYLE="width: 39%; padding-right: 6pt; padding-bottom: 2.9pt; padding-left: 6pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 29%; padding-right: 6pt; padding-bottom: 2.9pt; padding-left: 6pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>98-0434104</B><BR>
      (IRS Employer Identification No.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 6pt; padding-bottom: 2.9pt; padding-left: 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-right: 6pt; padding-left: 6pt"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1920
                                           Hutton Court, Suite 300</B></FONT></P>
          <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Farmers
          Branch, TX 75234</B></FONT></P>
          <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 2.9pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
          of Principal Executive Offices and zip code)</FONT></P></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 6pt; padding-bottom: 0.25in; padding-left: 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(972)
  996-5664</B></FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Registrant&rsquo;s
  telephone<BR>
  number, including area code)<BR>
  <BR></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">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:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">[
  ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">[
  ] Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR 240.14a-12(b)) </FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">[
  ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">[
  ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">Indicate
  by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR
  230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR 240.12b-2).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">Emerging
  growth company&#9;[ ]</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
  complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&#9;[
  ]</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"></P>
  
  
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  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
                            4.01</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Changes
                                           in Registrant&rsquo;s Certifying Accountant.</B></FONT></TD></TR></TABLE>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
  September 22, 2017, BDO USA, LLP (&ldquo;BDO&rdquo;), the Registrant&rsquo;s independent registered public accounting firm, sent
  the Chairman of the Audit Committee of the Registrant&rsquo;s Board of Directors (the &ldquo;Audit Committee&rdquo;), a letter
  notifying the Registrant that BDO was resigning as the Registrant&rsquo;s auditor (the &ldquo;Resignation Letter&rdquo;). BDO&rsquo;s
  audit reports for the fiscal years ended December 31, 2016 and 2015 neither contained an adverse opinion nor disclaimer of opinion,
  nor were qualified or modified as to uncertainty, audit scope or accounting principles. The Audit Committee did not recommend
  or approve BDO&rsquo;s resignation.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
  than as described below, during the fiscal years ended December 31, 2016 and 2015, and the subsequent interim period preceding
  BDO&rsquo;s resignation, (1) there were no &ldquo;disagreements,&rdquo; as defined in Item 304(a)(1)(iv) of Regulation S-K, with
  BDO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which
  if not resolved to BDO&rsquo;s satisfaction would have caused it to make reference to the subject matter thereof in connection
  with its report, and (2) there were no &ldquo;reportable events&rdquo; as described in Item 304(a)(1)(v) of Regulation S-K.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
  September 22,2017, BDO also informed the Registrant, pursuant to Section 10A(b)(2) of the Securities Exchange Act of 1934, as
  amended, of BDO&rsquo;s conclusion that the Registrant had failed to take timely and appropriate remedial action in response to
  potential illegal acts committed by the Registrant&rsquo;s former management. In particular, BDO&rsquo;s Section 10A report states
  that BDO has concluded that the Registrant has not performed sufficient investigatory procedures and has not taken timely and
  appropriate remedial action in response to the conduct described in a letter transmitted by BDO to the Registrant on September
  12, 2017 (&ldquo;September 12 Letter&rdquo;), including the conclusion by the Registrant&rsquo;s Board of Directors (the &ldquo;Board&rdquo;)
  that the Registrant&rsquo;s financial statements for the fiscal years ended December 31, 2016 and 2015 improperly recorded revenue
  and needed to be restated, and that certain members of the Registrant&rsquo;s former management may have committed illegal acts.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
  previously reported, on June 29, 2017, the Audit Committee concluded that disclosure should be made and action taken to prevent
  further reliance on the Registrant&rsquo;s financial statements as of and for the fiscal years ended December 31, 2016 and 2015,
  and as of and for the fiscal quarters ended March 31, 2017 and March 31, June 30 and September 30, 2016 (the &ldquo;Relevant Reporting
  Periods&rdquo;).</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant&rsquo;s outside general counsel, Stubbs Alderton &amp; Markiles, LLP, conducted an initial investigation with the assistance
  of a forensic accountant from global professional services firm Resources Global Professionals (&ldquo;RGP&rdquo;). Thereafter,
  the law firm Skadden, Arps, Slate, Meagher &amp; Flom LLP (&ldquo;Skadden&rdquo;), together with RGP, performed an investigation
  on behalf of and at the direction of a committee of independent members of the Board.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
  August 17, 2017, Skadden reported to the Board that it had completed its investigation and concluded that the Company&rsquo;s
  former management &ndash; former Chief Executive Officer, Jeff Cordes and former Chief Financial Officer, Bill Aisenberg, with
  assistance from Tom Felton, the former Senior Vice President of Supply Chain &ndash; appear to have manipulated the accounting
  and financial results of the Registrant through improper revenue recognition and sales practices from the fourth quarter of 2015
  through the second quarter of 2017. According to Skadden&rsquo;s report the improper revenue recognition practices consisted of:</FONT></P>
  
  <!-- Field: Page; Sequence: 2 -->
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  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Posting
                                           a sale of goods for items that never shipped;</FONT></TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Posting
                                           a sale in a reporting period before goods shipped;</FONT></TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sending
                                           goods to a customer without a valid purchase order;</FONT></TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sending
                                           goods to a third-party warehouse or freight forwarder; and</FONT></TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delaying
                                           recording of an RGA (Return Goods Authorization).</FONT></TD></TR></TABLE>
  
  
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant is exploring possible courses of action with respect to its former executives.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BDO&rsquo;s
  September 12 Letter set forth the following proposed remedial actions that BDO contends are necessary to complete the Section
  10A Investigation, to conclude the adequacy of the scope of that investigation, and to determine the amount of any adjustments
  to the financial statements for the relevant time periods:</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Complete
  the forensic data analysis procedures on the former CEO and CFO&rsquo;s emails, text messages and electronic documents;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Perform
  similar forensic data analysis procedures for the former Head of Supply Chain;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Adjust the scope of the investigation based on any findings from those procedures;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provide
  a detailed concluding summary of the investigation to BDO, including all procedures performed and a determination of the effect
  on all consolidated financial statements, including the SAB Topic 1.M and SAB Topic 13 analyses;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provide
  any incremental information to BDO, which may be required as a result of the information in paragraph (d);</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Complete
  the preparation of the revised consolidated financial statements as of and for the periods ended December 31, 2016 and 2015 and
  the interim periods within those years and the interim period as of and for the period ended March 31, 2017; and</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Identify
  the officers of the Registrant, given the resignation of the CEO and CFO, who are able to provide the necessary representations
  to BDO in conjunction with the issuance of the restated consolidated financial statements. Specifically, such officers must have
  1) the requisite financial and accounting reporting skills and 2) conducted a detailed review of the transactions and operations
  of the Registrant for the periods covered by the restated consolidated financial statements.</FONT></P>
  
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  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant believes that BDO&rsquo;s proposed remedial steps are unreasonable and inappropriate under the Registrant&rsquo;s current
  circumstances. First, the Registrant already has meaningfully remediated the potential unlawful conduct through the removal of
  the Registrant&rsquo;s former CEO, CFO and Vice President of Supply Chain, who were principally responsible for initiating and
  carrying out the improper revenue recognition practices at issue here. The former CEO and CFO resigned on July 4, 2017, after
  being interviewed by Skadden, and the Registrant terminated the former Vice President of Supply Chain on July 17, 2017, also after
  an interview with Skadden. Further review of former management&rsquo;s emails therefore will not further the remediation. Moreover,
  given that the Registrant filed for bankruptcy on September 8, 2017 and has entered into a Stalking Horse Asset Purchase Agreement
  (&ldquo;Purchase Agreement&rdquo;) pursuant to which the Registrant anticipates selling substantially all of its assets to a seller
  before emerging from bankruptcy, compelling the Registrant to bear the additional and not insubstantial cost of conducting a full-scale
  forensic data analysis of these executives&rsquo; emails would be unjustified and unreasonable.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BDO&rsquo;s
  contention that the Registrant must complete its restatement for the Relevant Reporting Periods, which could cost in the range
  of $150,000 to $200,000, also is inherently unreasonable, for several reasons, which the Registrant previously has expressed to
  BDO. First, the Registrant already has informed the public, in its Form 8-K filed July 6, 2017, that its prior financial statements
  are inaccurate and cannot be relied upon. Thus, there is little to no danger that investors improperly will rely on the prior,
  inaccurate financial statements. Second, because the Registrant expects to sell substantially all of its assets to Radians Wareham
  Holding, Inc. (&ldquo;Radians&rdquo;) or an alternative purchaser pursuant to the auction process contemplated under the Purchase
  Agreement, which requires consideration by the Registrant and the Bankruptcy Court of higher or better competing bids for the
  Registrant&rsquo;s assets, before it emerges from bankruptcy, the Registrant believes it would be futile and wasteful to move
  forward with completing the restatement now.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  its Resignation Letter, BDO further communicated to the Registrant that it had identified certain material weaknesses relating
  to &ldquo;Tone at the Top,&rdquo; &ldquo;Entity Level Controls&rdquo; and &ldquo;Controls over Revenue Recognition, Cut-Off and
  Sales Returns.&rdquo; BDO&rsquo;s Resignation Letter includes several misstatements that the Registrant addresses and corrects
  below.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">First,
  BDO&rsquo;s claim that the Registrant has a material weakness in regards to its &ldquo;Tone at the Top,&rdquo; is wholly without
  merit. BDO first claims that the Registrant lacks the proper &ldquo;Tone at the Top&rdquo; because the former CEO, CFO and Vice
  President of Supply Chain influenced and instructed employees and third parties to inappropriately record certain sales transactions
  as shipped when the goods were not shipped to a customer, and the former CFO purportedly withheld important documents relating
  to revenue recognition. The former CEO, CFO and Vice President of Supply Chain have all resigned or been terminated, however;
  as a result, they no longer have any influence over the Registrant&rsquo;s financial statements or its employees. Moreover, they
  have been replaced by responsible and experienced executives with high integrity. The Registrant&rsquo;s &ldquo;Tone at the Top&rdquo;
  issues therefore have been remediated.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BDO
  next claims that there is a &ldquo;Tone at the Top&rdquo; material weakness because the Audit Committee Chairman allegedly delayed
  reporting allegations of fraudulent transactions to BDO. BDO appears to be referring to the fact that the Audit Committee Chairman
  received the initial two reports about improper revenue recognition from whistleblowers inside the Registrant on April 13 and
  May 3, 2017, but did not inform BDO of these initial reports until June 12, 2017, after the filing of the Registrant&rsquo;s Annual
  Report on Form 10-K on April 17, 2017 and its Quarterly Report on Form 10-Q on May 15, 2017. The Registrant is not aware of any
  requirement that a company notify its auditor of allegations of misconduct from whistleblowers &ndash; or any other source &ndash;
  before the company has had the opportunity to investigate the legitimacy of those allegations, however. In this case, the Chairman
  of the Audit Committee notified BDO of the Registrant&rsquo;s initial findings soon after the initial investigation by RGP confirmed
  that the initial whistleblower reports appeared to be credible. BDO&rsquo;s claim that this reflects a &ldquo;Tone at the Top&rdquo;
  material weakness is thus unwarranted.</FONT></P>
  
  <!-- Field: Page; Sequence: 4 -->
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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: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second,
  BDO&rsquo;s allegation that the Registrant has a material weakness in its internal controls due to the purported lack of &ldquo;Entity
  Level Controls&rdquo; also is without merit. BDO&rsquo;s claim that Skadden determined that there is a lack of policies addressing
  whistleblower and non-retaliation policies for employees to confidentially report inappropriate conduct is wrong. As an initial
  matter, Skadden never made such statements. Moreover, both the Registrant&rsquo;s Code of Ethical Conduct and its Procedures for
  the Submissions of Communications Regarding Accounting and Auditing Matters include provisions directing employees to report any
  concerns they have about accounting matters or other ethical violations to either the Registrant&rsquo;s CFO or to the Audit Committee
  Chairman. In this case, that is exactly what the whistleblowers did; they reported their concerns to the Audit Committee Chairman.
  In other words, the existing policies worked. While Skadden recommended that the Registrant establish an anonymous hotline for
  whistleblowers, that was simply meant to augment and improve the existing reporting channels; it does not reflect a material weakness
  in internal controls.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third,
  BDO&rsquo;s Resignation Letter states that it identified five additional control deficiencies over revenue recognition in BDO&rsquo;s
  Section 10A Report. However, neither BDO&rsquo;s Section 10A Report nor BDO&rsquo;s September 12 Letter identify additional control
  deficiencies. BDO also references its &ldquo;Communication to Those Charged with Governance&rdquo; Dated April 17, 2017, and Item
  9A. Controls and Procedures of the Registrant&rsquo;s Annual Report on Form 10-K filed on April 17, 2017, in which the Registrant
  disclosed that management had identified material weaknesses in the Registrant&rsquo;s internal controls over financial reporting
  related to revenue recognition. The Registrant, with Audit Committee oversight, was in the process of implementing measures to
  improve the effectiveness of its revenue recognition controls in part through focused attention on transaction processing and
  reporting, prior to dedicating resources to the matters raised by the whistleblower reports.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant has provided a copy of this Current Report on Form 8-K to BDO and has requested that BDO furnish to the Registrant
  a letter addressed to the SEC stating whether it agrees with the Registrant&rsquo;s statements in this Current Report on Form
  8-K and, if not, stating the respects in which it disagrees, to permit the Registrant to file the response letter with the SEC
  within the required timeframe.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 28.35pt"></P>
  
  <!-- Field: Page; Sequence: 5 -->
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  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SIGNATURE</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 175.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>IRONCLAD
  PEFORMANCE WEAR CORPORATION</B></FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:&#9;September
  28, 2017&#9;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:
  <U>&#9;/s/ Matthew Pilskin</U></FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Matthew
  Pliskin</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
  Financial Officer &amp; Secretary</FONT></P>
  
  
  
  <P STYLE="margin: 0"></P>
  
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  </html>
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "icpw8k092717.htm", "secsgml_size_bytes": 36113}]
metadata_filer: {"company-data": {"conformed-name": "IRONCLAD PERFORMANCE WEAR CORP", "cik": "0001301712", "assigned-sic": "5090", "irs-number": "980434104", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51365", "film-number": "171108411"}, "business-address": {"street1": "1920 HUTTON COURT", "street2": "SUITE 300", "city": "FARMERS BRANCH", "state": "TX", "zip": "75234", "phone": "972-996-5664"}, "mail-address": {"street1": "1920 HUTTON COURT", "street2": "SUITE 300", "city": "FARMERS BRANCH", "state": "TX", "zip": "75234"}, "former-company": {"former-conformed-name": "EUROPA TRADE AGENCY LTD.", "date-changed": "20040827"}}
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)
  September
  22, 2017
  ____________________________
  Ironclad
  Performance Wear Corporation
  (Exact
  name of registrant as specified in charter)
  Nevada
  (State
  or other Jurisdiction of Incorporation)
  0-51365
  (Commission
          File Number)
  98-0434104
  (IRS Employer Identification No.)
  1920
                                           Hutton Court, Suite 300
  Farmers
          Branch, TX 75234
  (Address
          of Principal Executive Offices and zip code)
  (972)
  996-5664
  (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 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(b))
  [
  ] 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))
  Indicate
  by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR
  230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR 240.12b-2).
  Emerging
  growth company	[ ]
  If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
  complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.	[
  ]
  Item
                            4.01
  Changes
                                           in Registrant's Certifying Accountant.
  On
  September 22, 2017, BDO USA, LLP ("BDO"), the Registrant's independent registered public accounting firm, sent
  the Chairman of the Audit Committee of the Registrant's Board of Directors (the "Audit Committee"), a letter
  notifying the Registrant that BDO was resigning as the Registrant's auditor (the "Resignation Letter"). BDO's
  audit reports for the fiscal years ended December 31, 2016 and 2015 neither contained an adverse opinion nor disclaimer of opinion,
  nor were qualified or modified as to uncertainty, audit scope or accounting principles. The Audit Committee did not recommend
  or approve BDO's resignation.
  Other
  than as described below, during the fiscal years ended December 31, 2016 and 2015, and the subsequent interim period preceding
  BDO's resignation, (1) there were no "disagreements," as defined in Item 304(a)(1)(iv) of Regulation S-K, with
  BDO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which
  if not resolved to BDO's satisfaction would have caused it to make reference to the subject matter thereof in connection
  with its report, and (2) there were no "reportable events" as described in Item 304(a)(1)(v) of Regulation S-K.
  On
  September 22,2017, BDO also informed the Registrant, pursuant to Section 10A(b)(2) of the Securities Exchange Act of 1934, as
  amended, of BDO's conclusion that the Registrant had failed to take timely and appropriate remedial action in response to
  potential illegal acts committed by the Registrant's former management. In particular, BDO's Section 10A report states
  that BDO has concluded that the Registrant has not performed sufficient investigatory procedures and has not taken timely and
  appropriate remedial action in response to the conduct described in a letter transmitted by BDO to the Registrant on September
  12, 2017 ("September 12 Letter"), including the conclusion by the Registrant's Board of Directors (the "Board")
  that the Registrant's financial statements for the fiscal years ended December 31, 2016 and 2015 improperly recorded revenue
  and needed to be restated, and that certain members of the Registrant's former management may have committed illegal acts.
  As
  previously reported, on June 29, 2017, the Audit Committee concluded that disclosure should be made and action taken to prevent
  further reliance on the Registrant's financial statements as of and for the fiscal years ended December 31, 2016 and 2015,
  and as of and for the fiscal quarters ended March 31, 2017 and March 31, June 30 and September 30, 2016 (the "Relevant Reporting
  Periods").
  The
  Registrant's outside general counsel, Stubbs Alderton & Markiles, LLP, conducted an initial investigation with the assistance
  of a forensic accountant from global professional services firm Resources Global Professionals ("RGP"). Thereafter,
  the law firm Skadden, Arps, Slate, Meagher & Flom LLP ("Skadden"), together with RGP, performed an investigation
  on behalf of and at the direction of a committee of independent members of the Board.
  On
  August 17, 2017, Skadden reported to the Board that it had completed its investigation and concluded that the Company's
  former management – former Chief Executive Officer, Jeff Cordes and former Chief Financial Officer, Bill Aisenberg, with
  assistance from Tom Felton, the former Senior Vice President of Supply Chain – appear to have manipulated the accounting
  and financial results of the Registrant through improper revenue recognition and sales practices from the fourth quarter of 2015
  through the second quarter of 2017. According to Skadden's report the improper revenue recognition practices consisted of:
  ·
  Posting
                                           a sale of goods for items that never shipped;
  ·
  Posting
                                           a sale in a reporting period before goods shipped;
  ·
  Sending
                                           goods to a customer without a valid purchase order;
  ·
  Sending
                                           goods to a third-party warehouse or freight forwarder; and
  ·
  Delaying
                                           recording of an RGA (Return Goods Authorization).
  The
  Registrant is exploring possible courses of action with respect to its former executives.
  BDO's
  September 12 Letter set forth the following proposed remedial actions that BDO contends are necessary to complete the Section
  10A Investigation, to conclude the adequacy of the scope of that investigation, and to determine the amount of any adjustments
  to the financial statements for the relevant time periods:
  (a)       Complete
  the forensic data analysis procedures on the former CEO and CFO's emails, text messages and electronic documents;
  (b)       Perform
  similar forensic data analysis procedures for the former Head of Supply Chain;
  (c)       
  Adjust the scope of the investigation based on any findings from those procedures;
  (d)       Provide
  a detailed concluding summary of the investigation to BDO, including all procedures performed and a determination of the effect
  on all consolidated financial statements, including the SAB Topic 1.M and SAB Topic 13 analyses;
  (e)       Provide
  any incremental information to BDO, which may be required as a result of the information in paragraph (d);
  (f)       Complete
  the preparation of the revised consolidated financial statements as of and for the periods ended December 31, 2016 and 2015 and
  the interim periods within those years and the interim period as of and for the period ended March 31, 2017; and
  (g)       Identify
  the officers of the Registrant, given the resignation of the CEO and CFO, who are able to provide the necessary representations
  to BDO in conjunction with the issuance of the restated consolidated financial statements. Specifically, such officers must have
  1) the requisite financial and accounting reporting skills and 2) conducted a detailed review of the transactions and operations
  of the Registrant for the periods covered by the restated consolidated financial statements.
  The
  Registrant believes that BDO's proposed remedial steps are unreasonable and inappropriate under the Registrant's current
  circumstances. First, the Registrant already has meaningfully remediated the potential unlawful conduct through the removal of
  the Registrant's former CEO, CFO and Vice President of Supply Chain, who were principally responsible for initiating and
  carrying out the improper revenue recognition practices at issue here. The former CEO and CFO resigned on July 4, 2017, after
  being interviewed by Skadden, and the Registrant terminated the former Vice President of Supply Chain on July 17, 2017, also after
  an interview with Skadden. Further review of former management's emails therefore will not further the remediation. Moreover,
  given that the Registrant filed for bankruptcy on September 8, 2017 and has entered into a Stalking Horse Asset Purchase Agreement
  ("Purchase Agreement") pursuant to which the Registrant anticipates selling substantially all of its assets to a seller
  before emerging from bankruptcy, compelling the Registrant to bear the additional and not insubstantial cost of conducting a full-scale
  forensic data analysis of these executives' emails would be unjustified and unreasonable.
  BDO's
  contention that the Registrant must complete its restatement for the Relevant Reporting Periods, which could cost in the range
  of $150,000 to $200,000, also is inherently unreasonable, for several reasons, which the Registrant previously has expressed to
  BDO. First, the Registrant already has informed the public, in its Form 8-K filed July 6, 2017, that its prior financial statements
  are inaccurate and cannot be relied upon. Thus, there is little to no danger that investors improperly will rely on the prior,
  inaccurate financial statements. Second, because the Registrant expects to sell substantially all of its assets to Radians Wareham
  Holding, Inc. ("Radians") or an alternative purchaser pursuant to the auction process contemplated under the Purchase
  Agreement, which requires consideration by the Registrant and the Bankruptcy Court of higher or better competing bids for the
  Registrant's assets, before it emerges from bankruptcy, the Registrant believes it would be futile and wasteful to move
  forward with completing the restatement now.
  In
  its Resignation Letter, BDO further communicated to the Registrant that it had identified certain material weaknesses relating
  to "Tone at the Top," "Entity Level Controls" and "Controls over Revenue Recognition, Cut-Off and
  Sales Returns." BDO's Resignation Letter includes several misstatements that the Registrant addresses and corrects
  below.
  First,
  BDO's claim that the Registrant has a material weakness in regards to its "Tone at the Top," is wholly without
  merit. BDO first claims that the Registrant lacks the proper "Tone at the Top" because the former CEO, CFO and Vice
  President of Supply Chain influenced and instructed employees and third parties to inappropriately record certain sales transactions
  as shipped when the goods were not shipped to a customer, and the former CFO purportedly withheld important documents relating
  to revenue recognition. The former CEO, CFO and Vice President of Supply Chain have all resigned or been terminated, however;
  as a result, they no longer have any influence over the Registrant's financial statements or its employees. Moreover, they
  have been replaced by responsible and experienced executives with high integrity. The Registrant's "Tone at the Top"
  issues therefore have been remediated.
  BDO
  next claims that there is a "Tone at the Top" material weakness because the Audit Committee Chairman allegedly delayed
  reporting allegations of fraudulent transactions to BDO. BDO appears to be referring to the fact that the Audit Committee Chairman
  received the initial two reports about improper revenue recognition from whistleblowers inside the Registrant on April 13 and
  May 3, 2017, but did not inform BDO of these initial reports until June 12, 2017, after the filing of the Registrant's Annual
  Report on Form 10-K on April 17, 2017 and its Quarterly Report on Form 10-Q on May 15, 2017. The Registrant is not aware of any
  requirement that a company notify its auditor of allegations of misconduct from whistleblowers – or any other source –
  before the company has had the opportunity to investigate the legitimacy of those allegations, however. In this case, the Chairman
  of the Audit Committee notified BDO of the Registrant's initial findings soon after the initial investigation by RGP confirmed
  that the initial whistleblower reports appeared to be credible. BDO's claim that this reflects a "Tone at the Top"
  material weakness is thus unwarranted.
  Second,
  BDO's allegation that the Registrant has a material weakness in its internal controls due to the purported lack of "Entity
  Level Controls" also is without merit. BDO's claim that Skadden determined that there is a lack of policies addressing
  whistleblower and non-retaliation policies for employees to confidentially report inappropriate conduct is wrong. As an initial
  matter, Skadden never made such statements. Moreover, both the Registrant's Code of Ethical Conduct and its Procedures for
  the Submissions of Communications Regarding Accounting and Auditing Matters include provisions directing employees to report any
  concerns they have about accounting matters or other ethical violations to either the Registrant's CFO or to the Audit Committee
  Chairman. In this case, that is exactly what the whistleblowers did; they reported their concerns to the Audit Committee Chairman.
  In other words, the existing policies worked. While Skadden recommended that the Registrant establish an anonymous hotline for
  whistleblowers, that was simply meant to augment and improve the existing reporting channels; it does not reflect a material weakness
  in internal controls.
  Third,
  BDO's Resignation Letter states that it identified five additional control deficiencies over revenue recognition in BDO's
  Section 10A Report. However, neither BDO's Section 10A Report nor BDO's September 12 Letter identify additional control
  deficiencies. BDO also references its "Communication to Those Charged with Governance" Dated April 17, 2017, and Item
  9A. Controls and Procedures of the Registrant's Annual Report on Form 10-K filed on April 17, 2017, in which the Registrant
  disclosed that management had identified material weaknesses in the Registrant's internal controls over financial reporting
  related to revenue recognition. The Registrant, with Audit Committee oversight, was in the process of implementing measures to
  improve the effectiveness of its revenue recognition controls in part through focused attention on transaction processing and
  reporting, prior to dedicating resources to the matters raised by the whistleblower reports.
  The
  Registrant has provided a copy of this Current Report on Form 8-K to BDO and has requested that BDO furnish to the Registrant
  a letter addressed to the SEC stating whether it agrees with the Registrant's statements in this Current Report on Form
  8-K and, if not, stating the respects in which it disagrees, to permit the Registrant to file the response letter with the SEC
  within the required timeframe.
  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.
  IRONCLAD
  PEFORMANCE WEAR CORPORATION
  Date:	September
  28, 2017
  By:
  /s/ Matthew Pilskin
  Matthew
  Pliskin
  Chief
  Financial Officer & Secretary