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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">UNITED STATES</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">WASHINGTON, D.C. 20549</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">FORM 8-K</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">CURRENT REPORT</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">PURSUANT TO SECTION 13 OR 15(D)
OF</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">THE SECURITIES EXCHANGE ACT OF 1934</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">Date of Report (Date of earliest
event reported): February 13, 2013</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><B><U>W270, Inc.</U></B></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">(Exact Name of Registrant as Specified
in Charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
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    <TD STYLE="width: 34%; border-bottom: black 1.5pt solid; font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nevada</FONT></TD>
    <TD STYLE="width: 33%; border-bottom: black 1.5pt solid; font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">333-176388</FONT></TD>
    <TD STYLE="width: 33%; border-bottom: black 1.5pt solid; font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">45-2808694</FONT></TD></TR>
<TR>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(State or Other Jurisdiction of Incorporation)</FONT></TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Commission File No.)</FONT></TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(I.R.S. Employer Identification No.)</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">1328 W. Balboa Blvd., Suite C, Newport Beach, CA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">92661</FONT></TD></TR>
<TR>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Address of Principal Executive Offices)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Zip Code)</FONT></TD></TR>
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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">Registrant&rsquo;s telephone number,
including area code: (949) 903-0468</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">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: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">[ ] Written communications pursuant to Rule 425 under
the Securities Act (17 CFR 230.425)</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">[ ] Soliciting material pursuant to Rule 14a-12 under
the Exchange Act (17 CFR 240.14a-12)</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">[ ] Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">[ ] Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>


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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"><B>Item 4.01 Changes in Registrant&rsquo;s Certifying
Accountant.</B></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">On February 13, 2013, W270, Inc.
(the &ldquo;Registrant&rdquo;) dismissed PLS CPA, A Professional Corp (&ldquo;PLS&rdquo;) as its independent registered public
accounting firm. The decision was approved by the Registrant&rsquo;s Board of Directors.</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The reports of PLS on the
Registrant&rsquo;s financial statements for the fiscal years ended June 30, 2012 and 2011 did not contain an adverse opinion
or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles, except the report
did contain an explanatory paragraph related to the Registrant&rsquo;s ability to continue as a going concern. During the
Registrant&rsquo;s fiscal years ended June 30, 2012 and 2011, and the subsequent period through the date of this report, there
were (i) no disagreements with PLS on any matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PLS would have caused PLS to make
reference to the subject matter of the disagreements in connection with its report, and (ii) no &ldquo;reportable
events&rdquo; as that term is defined in Item 304(a)(1)(v) of Regulation S-K.</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Registrant provided PLS with
a copy of the disclosures made in this Current Report on Form 8-K and requested that PLS furnish it with a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the Registrant&rsquo;s statements herein and, if not,
stating the respects in which it does not agree. A copy of the letter furnished by PLS is attached as Exhibit 16.1 hereto.</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">On February 13, 2013, the Registrant
engaged Goldman Kurland and Mohidin, LLP (&ldquo;GKM&rdquo;) as the Registrant&rsquo;s new independent registered public accounting
firm. The appointment of GKM was approved by the Registrant&rsquo;s Board of Directors.</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"><B>Item 9.01 Financial Statements and Exhibits.</B></P>

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    <TD STYLE="width: 5%; padding-bottom: 10pt; font: 11pt/115% Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT></TD>
    <TD STYLE="width: 8%">
        <P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">Exhibits.</P>
        <P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">16.1</P></TD>
    <TD STYLE="width: 87%">
        <P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>
        <P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">Letter from PLS CPA, A Professional Corp. dated February
        13, 2013.</P></TD></TR>
</TABLE>
<P STYLE="font: 11pt/115% MS Mincho; margin: 0 0 10pt">&#8232;&#8232;&#8232;</P>


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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">SIGNATURES</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 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.</P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">W270, INC.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 42%">&nbsp;</TD>
    <TD STYLE="width: 24%">&nbsp;</TD>
    <TD STYLE="width: 26%">&nbsp;</TD>
    <TD STYLE="width: 8%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Date: February 13, 2013</FONT></TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Eric Stoppenhagen</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name: Eric Stoppenhagen</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title: President and Chief Financial Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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{"company-data": {"conformed-name": "W270, INC.", "cik": "0001528098", "assigned-sic": "7373", "irs-number": "452808694", "state-of-incorporation": "NV", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-176388", "film-number": "13603017"}, "business-address": {"street1": "4221 CAMINO ALEGRE", "city": "LA MESA", "state": "CA", "zip": "91941", "phone": "619-253-2129"}, "mail-address": {"street1": "4221 CAMINO ALEGRE", "city": "LA MESA", "state": "CA", "zip": "91941"}}
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): February 13, 2013
W270, Inc.
(Exact Name of Registrant as Specified
in Charter)
Nevada
333-176388
45-2808694
(State or Other Jurisdiction of Incorporation)
(Commission File No.)
(I.R.S. Employer Identification No.)
1328 W. Balboa Blvd., Suite C, Newport Beach, CA
92661
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code: (949) 903-0468
Check the appropriate box below if the Form 8-K filing
is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[ ] Written communications pursuant to Rule 425 under
the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under
the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant's Certifying
Accountant.
On February 13, 2013, W270, Inc.
(the "Registrant") dismissed PLS CPA, A Professional Corp ("PLS") as its independent registered public
accounting firm. The decision was approved by the Registrant's Board of Directors.
The reports of PLS on the
Registrant's financial statements for the fiscal years ended June 30, 2012 and 2011 did not contain an adverse opinion
or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles, except the report
did contain an explanatory paragraph related to the Registrant's ability to continue as a going concern. During the
Registrant's fiscal years ended June 30, 2012 and 2011, and the subsequent period through the date of this report, there
were (i) no disagreements with PLS on any matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PLS would have caused PLS to make
reference to the subject matter of the disagreements in connection with its report, and (ii) no "reportable
events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Registrant provided PLS with
a copy of the disclosures made in this Current Report on Form 8-K and requested that PLS furnish it with a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the Registrant's statements herein and, if not,
stating the respects in which it does not agree. A copy of the letter furnished by PLS is attached as Exhibit 16.1 hereto.
On February 13, 2013, the Registrant
engaged Goldman Kurland and Mohidin, LLP ("GKM") as the Registrant's new independent registered public accounting
firm. The appointment of GKM was approved by the Registrant's Board of Directors.
Item 9.01 Financial Statements and Exhibits.
(d)
Exhibits.
16.1
Letter from PLS CPA, A Professional Corp. dated February
        13, 2013.
-
2
-
SIGNATURES
Pursuant to the requirements of the Securities Exchange
Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.
W270, INC.
Date: February 13, 2013
By:
/s/ Eric Stoppenhagen
Name: Eric Stoppenhagen
Title: President and Chief Financial Officer