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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>FORM <span id="xdx_903_edei--DocumentType_c20240503__20240503_zaywb0iqpcSb"><ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000009" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">CURRENT REPORT</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">PURSUANT TO SECTION 13 OR 15 (D) OF THE</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES EXCHANGE ACT OF 1934</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of earliest event reported): <span id="xdx_901_edei--DocumentPeriodEndDate_c20240503__20240503_zITRWkqKT5Cb"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:datemonthdayyearen" id="Fact000010" name="dei:DocumentPeriodEndDate">May
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Issuer's telephone number: (925)-876-8832</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; 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; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Segoe UI Symbol,sans-serif"><span id="xdx_90E_edei--SolicitingMaterial_c20240503__20240503_zLoprwKYdEqk"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000022" name="dei:SolicitingMaterial">&#9744;</ix:nonNumeric></span></span>&#160;
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Segoe UI Symbol,sans-serif"><span id="xdx_90D_edei--PreCommencementTenderOffer_c20240503__20240503_zAkD2eLvA86d"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000023" name="dei:PreCommencementTenderOffer">&#9744;</ix:nonNumeric></span></span>&#160;
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Segoe UI Symbol,sans-serif"><span id="xdx_90D_edei--PreCommencementIssuerTenderOffer_c20240503__20240503_zRYNBkbx6kCa"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000024" name="dei:PreCommencementIssuerTenderOffer">&#9744;</ix:nonNumeric></span></span>&#160;
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Securities registered pursuant to Section 12(b)
of the Act:</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 37%; text-align: center"><span style="font-size: 10pt"><b>Trading Symbol(s)</b></span></td>
    <td style="width: 33%; text-align: center"><span style="font-size: 10pt"><b>Name of each exchange on which registered</b></span></td></tr>
  <tr style="vertical-align: top">
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    <td style="text-align: center">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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 &#167;230.405) or Rule 12b-2 of the Securities Exchange
Act of 1934 (17 CFR &#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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 providing pursuant to Section 13(a) of the Exchange Act. <span style="font-family: Segoe UI Symbol,sans-serif"><span id="xdx_90D_edei--EntityExTransitionPeriod_c20240503__20240503_z7z2WeVrc571"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000026" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

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<p style="font: 10pt/15.33px Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px; background-color: rgb(255, 255, 255)"></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)"><b>Item
4.01 Changes in Registrant&#8217;s Certifying Accountant</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">(a)
Dismissal of Independent Registered Public Accounting Firm</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">On
May 3, 2024, the Board of Directors of GPL Holdings, Inc. (or the &#8220;Company&#8221;) approved the dismissal of BF Borgers CPA PC (&#8220;BF
Borgers&#8221;) as the Company&#8217;s independent registered public accounting firm.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">The
reports of BF Borgers on the Company&#8217;s financial statements for the fiscal years ended July 31, 2023 and July 31, 2022 did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles
other than an explanatory paragraph relating to the Company&#8217;s ability to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">During
the fiscal years ended July 31, 2023 and July 31, 2022, and through the date of termination, May 3, 2024, there were no &#8220;disagreements&#8221;
with BF Borgers 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 BF Borgers would have caused BF Borgers to make reference thereto in its reports
on the financial statement for such years. During the fiscal years ended July 31, 2023 and July 31, 2022, and through May 3, 2024, there
have been no &#8220;reportable events&#8221; (as defined in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Registration S-K), except for
the identified material weaknesses in its internal control over financial reporting as disclosed in the Company&#8217;s Annual Report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">The
Company provided BF Borgers with a copy of the disclosure made herein in response to Item 304(a) of Regulation S-K. In the event BF Borgers
does not furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the &#8220;SEC&#8221;), pursuant
to Item 304(a)(3) of Regulation S-K, stating whether or not BF Borgers agrees with the statements made by the Company in this report,
no further action is required due to the fact that BF Borgers is not currently permitted to appear or practice before the Commission as
noted in Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, which
was disseminated by the SEC on May 3, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt">The Company is currently seeking a new independent registered
public accounting firm. Once a firm is appointed, the Company will file a subsequent Form 8-K to announce the appointment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)"><b>Item
9.01 Financial Statements and Exhibits.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px; background-color: rgb(255, 255, 255)">-2-<b>&#160;</b></p>

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<p style="font: 10pt/15.33px Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px; background-color: rgb(255, 255, 255)">SIGNATURES</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">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: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px; background-color: rgb(255, 255, 255)">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 0 200pt; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">GPL
Holdings, Inc.</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 0 200pt; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 0 200pt; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">Dated:
May 10, 2024</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 0 200pt; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 0 200pt; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><span style="text-decoration: underline">By:
/s/ Sylvester L. Crawford</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 0 200pt; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">Sylvester
L. Crawford</p>

<p style="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 0 200pt; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">President
and Director</p>

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{"company-data": {"conformed-name": "GPL Holdings, Inc.", "cik": "0001883083", "assigned-sic": "6770", "organization-name": "05 Real Estate & Construction", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-56350", "film-number": "24934117"}, "business-address": {"street1": "433 ESTUDILLO AVENUE, SUITE 206", "city": "SAN LEANDRO", "state": "CA", "zip": "94577", "phone": "9258768832"}, "mail-address": {"street1": "433 ESTUDILLO AVENUE, SUITE 206", "city": "SAN LEANDRO", "state": "CA", "zip": "94577"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15 (D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported):
May
3, 2024
GPL HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Nevada
000-56350
00-0000000
(State or other jurisdiction of incorporation
or organization)
(Commission File Number)
(I.R.S. Employer Identification No.)
433 Estudillo Avenue
,
Suite 206
San Leandro
,
CA
94577
(Address of Principal Executive Offices)
Issuer's telephone number: (925)-876-8832
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))
Securities registered pursuant to Section 12(b)
of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
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 of this chapter).
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 providing pursuant to Section 13(a) of the Exchange Act.
☐
Item
4.01 Changes in Registrant's Certifying Accountant
(a)
Dismissal of Independent Registered Public Accounting Firm
On
May 3, 2024, the Board of Directors of GPL Holdings, Inc. (or the "Company") approved the dismissal of BF Borgers CPA PC ("BF
Borgers") as the Company's independent registered public accounting firm.
The
reports of BF Borgers on the Company's financial statements for the fiscal years ended July 31, 2023 and July 31, 2022 did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles
other than an explanatory paragraph relating to the Company's ability to continue as a going concern.
During
the fiscal years ended July 31, 2023 and July 31, 2022, and through the date of termination, May 3, 2024, there were no "disagreements"
with BF Borgers 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 BF Borgers would have caused BF Borgers to make reference thereto in its reports
on the financial statement for such years. During the fiscal years ended July 31, 2023 and July 31, 2022, and through May 3, 2024, there
have been no "reportable events" (as defined in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Registration S-K), except for
the identified material weaknesses in its internal control over financial reporting as disclosed in the Company's Annual Report.
The
Company provided BF Borgers with a copy of the disclosure made herein in response to Item 304(a) of Regulation S-K. In the event BF Borgers
does not furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the "SEC"), pursuant
to Item 304(a)(3) of Regulation S-K, stating whether or not BF Borgers agrees with the statements made by the Company in this report,
no further action is required due to the fact that BF Borgers is not currently permitted to appear or practice before the Commission as
noted in Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, which
was disseminated by the SEC on May 3, 2024.
The Company is currently seeking a new independent registered
public accounting firm. Once a firm is appointed, the Company will file a subsequent Form 8-K to announce the appointment.
Item
9.01 Financial Statements and Exhibits.
None.
-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.
GPL
Holdings, Inc.
Dated:
May 10, 2024
By:
/s/ Sylvester L. Crawford
Sylvester
L. Crawford
President
and Director