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<DIV style=margin-left:72pt;width:468pt><P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B> UNITED STATES</B></FONT></P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT><BR><FONT style='font-family:Times New Roman'><B>WASHINGTON, D.C. 20549</B></FONT></P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B>&#160;</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>FORM 8-K</B></P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B>&#160;</B></FONT></P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B>CURRENT REPORT</B></FONT></P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B>&#160;</B></FONT></P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B>Pursuant To Section 13 or 15(d) Of The Securities Exchange Act Of 1934</B></FONT></P>
<P align=center style='font:10pt Arial;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>Date of Report (Date of Earliest Event Reported):&#160;&#160;<B>July 25, 2017</B></FONT></P>
<P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160;</FONT></P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160;</FONT><FONT style='font-family:Times New Roman;border-bottom:1px solid #000000'><B>LEO MOTORS, INC.</B></FONT><BR><FONT style='font-family:Times New Roman'>(Exact name of registrant as specified in its charter)</FONT></P>
<P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160;</FONT></P>
<TABLE align=center style=border-collapse:collapse;width:99.7%;margin-left:4.65pt><TR style=height:10.8pt><TD valign=middle style=width:201pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='border-bottom:1px solid #000000'>Nevada</FONT></P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:115pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='border-bottom:1px solid #000000'>000-53525</FONT></P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:145pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='border-bottom:1px solid #000000'>81-4108026</FONT></P>
</TD></TR>
<TR style=height:10.8pt><TD valign=middle style=width:201pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'>(State or Other&#160;Jurisdiction</P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:115pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'>(Commission File Number)&#160;</P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:145pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'>(IRS Employer Identification No.) &#160;</P>
</TD></TR>
<TR style=height:10.8pt><TD valign=middle style=width:201pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'>of Incorporation)</P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:115pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:145pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD></TR>
<TR style=height:10.8pt><TD valign=middle style=width:201pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:8pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:115pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:8pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:145pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD></TR>
<TR style=height:10.8pt><TD valign=middle style=width:201pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'>ES Tower 7F, Teheranro 52 Gil 17, Gangnamgu, Seoul</P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:115pt><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:8pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:145pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD></TR>
<TR style=height:10.8pt><TD valign=middle style=width:201pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='border-bottom:1px solid #000000'>Republic of Korea</FONT></P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:115pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:8pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:145pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='border-bottom:1px solid #000000'>6212</FONT></P>
</TD></TR>
<TR style=height:10.8pt><TD valign=middle style=width:201pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'>(Address of Principal Executive Offices)&#160;</P>
</TD><TD valign=middle style=width:8pt><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:115pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:8pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:145pt><P align=center style='font:10pt Times New Roman;margin:0;color:#000000'>(Zip Code)</P>
</TD></TR>
</TABLE>
<P style='font:10pt Arial;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>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 align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style=font-family:Wingdings>&#111;</FONT>&#160;&#160;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style=font-family:Wingdings>&#111;</FONT>&#160;&#160;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style=font-family:Wingdings>&#111;</FONT>&#160;&#160;Pre-commencement communications pursuant to Rule 14d-2(b) under the&#160;Exchange Act (17 CFR 240.14d-2(b))</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style=font-family:Wingdings>&#111;</FONT>&#160;&#160;Pre-commencement communications pursuant to Rule 13e-4(c) under the&#160;Exchange Act (17 CFR 240.13e-4(c))</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Indicate by check mark whether the registrant is an emerging growth company as defined in Rule&#160;405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule&#160;12b-2 of the Securities Exchange Act of 1934 (&#167; 240.12b-2 of this chapter).</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>Emerging growth company&#160;<FONT style=font-family:Wingdings>&#111;</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>If an emerging growth company, indicate by check mart 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&#160;13(a)&#160;of the Exchange Act.&#160;<FONT style=font-family:Wingdings>&#111;</FONT></P>
<HR style='page-break-after:always;border:0;height:3.75pt;background-color:#919191;margin:15pt 0'><TABLE align=center style=border-collapse:collapse;width:100%><TR><TD valign=top><P style='font:10pt Times New Roman;margin:0'><B>Item&#160;4.01.</B></P>
</TD><TD valign=top><P style='font:10pt Times New Roman;margin:0'><B>Changes in Registrant&#8217;s Certifying Accountant.</B></P>
</TD></TR>
</TABLE>
<P style='font:10pt Helvetica;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Helvetica;margin:0;color:#000000'><FONT style='font-family:Times New Roman'><B><I>Prior Independent Registered Public Accounting Firm</I></B></FONT></P>
<P style='font:10pt Helvetica;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt;color:#000000'>On July 25, 2017, Leo Motors, Inc. (the &#8220;Company&#8221;) was notified by DLL CPAs, LLC (&#8220;Former Auditor&#8221;) of its decision to discontinue the performance of public company audit services and of its resignation, effective July 25, 2017, as the Company&#8217;s independent registered public accounting firm. &nbsp;The Former Auditor served as the auditors of the Company&#8217;s financial statements for the period from January 5, 2017 through the effective date of resignation.</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt;color:#000000'>The reports of the Former Auditor on the Company&#8217;s consolidated financial statements for the Company&#8217;s fiscal years ended December 31, 2016 and 2015 did not contain any adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. &nbsp;</P>
<P align=justify style='font:10pt Helvetica;margin:0;text-indent:36pt;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Helvetica;margin:0;text-indent:36pt;color:#000000'><FONT style='font-family:Times New Roman'>During the Company&#8217;s two most recent fiscal years ended December 31, 2016 and 2015, and for the subsequent period through the date of this report, there were no disagreements with&#160;the Former Auditor&#160;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&#160;the Former Auditor, would have caused&#160;the Former Auditor&#160;to make reference to the subject matter of the disagreements as defined in Item 304 of Regulation S-K in connection with any reports it would have issued, and there were no &#8220;reportable events&#8221; as such term is described in Item 304 of Regulation S-K.</FONT></P>
<P style='font:10pt Helvetica;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Helvetica;margin:0;text-indent:36pt;color:#000000'><FONT style='font-family:Times New Roman'>The Company has provided the Former Auditor with a copy of the foregoing disclosure, and requested that the Former Auditor furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosure.&#160;&#160;A copy of the letter from the Former Auditor addressed to the Securities and Exchange Commission dated as of July 28, 2017 is filed as Exhibit 16.1 to this Form 8-K</FONT></P>
<P style='font:10pt Helvetica;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Helvetica;margin:0;color:#000000'><FONT style='font-family:Times New Roman'><B><I>New Independent Registered Public Accounting Firm</I></B></FONT></P>
<P style='font:10pt Helvetica;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt;color:#000000'>On July 25, 2017, the Company engaged L&amp;L CPAs, PA (&#8220;L&amp;L&#8221;) to serve as the Company&#8217;s independent registered public accounting firm, effective July 26, 2017. </P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Helvetica;margin:0;text-indent:36pt;color:#000000'><FONT style='font-family:Times New Roman'>During the Company&#8217;s two most recent fiscal years and through the date of this report, the Company did not consult with L&amp;L regarding (a) the application of accounting principles to a specified transaction, either completed or proposed, (b) the type of audit opinion that might be rendered on the Company&#8217;s financial statements by L&amp;L, in either case where a written report or oral advice provided by L&amp;L that L&amp;L determined would be an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues or (c) any other matter that was the subject of a disagreement between the Company and its predecessor auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).&#160;&#160;</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><B>Item 9.01.&#160;&#160;&#160;&#160;&#160;Financial Statements and Exhibits.</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><B>&#160;</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>(d) Exhibits</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>16.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;Letter dated July 28, 2017 from DLL CPAs, LLC &#160;</P>
<HR style='page-break-after:always;border:0;height:3.75pt;background-color:#919191;margin:15pt 0'><P align=center style='font:10pt Times New Roman;margin:0'><B>SIGNATURES</B></P>
<P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160;</FONT></P>
<P style='font:10pt Arial;margin:0;text-indent:36pt'><FONT style='font-family:Times New Roman'>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:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160;</FONT></P>
<TABLE align=center style=border-collapse:collapse;width:100%><TR><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160;</FONT></P>
</TD><TD valign=bottom rowspan='2'><P style='font:10pt Times New Roman;margin:0'><B>LEO MOTORS, INC.</B></P>
</TD></TR>
<TR><TD valign=bottom><P style='font:10pt Arial;margin:0'>&nbsp;</P>
</TD></TR>
<TR style=height:16.2pt><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'><B>&#160; </B></FONT></P>
</TD><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160; </FONT></P>
</TD></TR>
<TR><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>Dated: July 31, 2017</FONT></P>
</TD><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>By: </FONT><FONT style='font-family:Times New Roman;border-bottom:1px solid #000000'>/s/Shi Chul Kang</FONT></P>
</TD></TR>
<TR style=height:13.5pt><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160; </FONT></P>
</TD><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>Shi Chul Kang</FONT></P>
</TD></TR>
<TR><TD valign=top><P style='font:10pt Arial;margin:0'><FONT style='font-family:Times New Roman'>&#160; </FONT></P>
</TD><TD valign=top><P style='font:10pt Times New Roman;margin:0'>Co-Chief Executive Officer</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>By: <FONT style='border-bottom:1px solid #000000'>/s/ Jun Heng Park</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>Jun Heng Park</P>
<P style='font:10pt Times New Roman;margin:0'>Co-Chief Executive Officer</P>
</TD></TR>
</TABLE>
<P style='font:10pt Arial;margin:0'>&nbsp;</P>
</DIV>
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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 25, 2017
LEO MOTORS, INC.
(Exact name of registrant as specified in its charter)
Nevada
000-53525
81-4108026
(State or Other Jurisdiction
(Commission File Number)
(IRS Employer Identification No.)
of Incorporation)
ES Tower 7F, Teheranro 52 Gil 17, Gangnamgu, Seoul
Republic of Korea
6212
(Address of Principal Executive Offices)
(Zip 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
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
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 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).
Emerging growth company
o
If an emerging growth company, indicate by check mart 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.
o
Item 4.01.
Changes in Registrant's Certifying Accountant.
Prior Independent Registered Public Accounting Firm
On July 25, 2017, Leo Motors, Inc. (the "Company") was notified by DLL CPAs, LLC ("Former Auditor") of its decision to discontinue the performance of public company audit services and of its resignation, effective July 25, 2017, as the Company's independent registered public accounting firm.  The Former Auditor served as the auditors of the Company's financial statements for the period from January 5, 2017 through the effective date of resignation.
The reports of the Former Auditor on the Company's consolidated financial statements for the Company's fiscal years ended December 31, 2016 and 2015 did not contain any adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the Company's two most recent fiscal years ended December 31, 2016 and 2015, and for the subsequent period through the date of this report, there were no disagreements with the Former Auditor 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 the Former Auditor, would have caused the Former Auditor to make reference to the subject matter of the disagreements as defined in Item 304 of Regulation S-K in connection with any reports it would have issued, and there were no "reportable events" as such term is described in Item 304 of Regulation S-K.
The Company has provided the Former Auditor with a copy of the foregoing disclosure, and requested that the Former Auditor furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosure.  A copy of the letter from the Former Auditor addressed to the Securities and Exchange Commission dated as of July 28, 2017 is filed as Exhibit 16.1 to this Form 8-K
New Independent Registered Public Accounting Firm
On July 25, 2017, the Company engaged L&L CPAs, PA ("L&L") to serve as the Company's independent registered public accounting firm, effective July 26, 2017.
During the Company's two most recent fiscal years and through the date of this report, the Company did not consult with L&L regarding (a) the application of accounting principles to a specified transaction, either completed or proposed, (b) the type of audit opinion that might be rendered on the Company's financial statements by L&L, in either case where a written report or oral advice provided by L&L that L&L determined would be an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues or (c) any other matter that was the subject of a disagreement between the Company and its predecessor auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
Item 9.01.     Financial Statements and Exhibits.
(d) Exhibits
16.1       Letter dated July 28, 2017 from DLL CPAs, LLC
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.
LEO MOTORS, INC.
Dated: July 31, 2017
By:
/s/Shi Chul Kang
Shi Chul Kang
Co-Chief Executive Officer
By:
/s/ Jun Heng Park
Jun Heng Park
Co-Chief Executive Officer