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~~April 2410, 2015
NEW YORK SUB COMPANY
(Exact name of registrant as specified in its charter)
Nevada	000-54552				98-0671108
(State or other jurisdiction of incorporation)	(Commission File Number)				(IRS Employer Identification No.)
6365 NW 6th Way, Suite 160, Ft. Lauderdale, Florida			33309
580 Cranes Way, Unit 256, Altamonte Springs, Florida			32701
(Address of principal executive offices)			(Zip Code)
Registrant’s telephone number, including area code		(800) 431-5654
N/A
6365 NW 6th Way, Suite 160, Ft. Lauderdale, Florida 33309
(Former name or former address, if changed since last report.)

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))

Item 41.01 ~~Changes~~Entry ininto ~~Registrant’s~~a ~~Certifying~~Material ~~Accountant~~Definitive Agreement

(On April 10, 2015 we entered into a Share Exchange Agreement among Focus Franchising, Inc. (“Focus Franchising”) ~~Previous~~and ~~independent~~its ~~registered~~shareholder ~~public~~pursuant ~~accounting~~to ~~firm~~which we will to seek to acquire Focus Franchising as a wholly owned subsidiary of our company. Focus Franchising is a Florida corporation and the franchisor of full-service sandwich shops that offer submarine sandwiches, chili, soups, salads, beverages and other food products and services.

~~(i)~~In Onfull ~~March~~consideration 5,of ~~2015~~the 100% equity interest in Focus Franchising, ~~New~~we ~~York~~have ~~Sub~~agreed ~~Company~~to (issue to the ~~“Company”)~~shareholder ~~formally~~of ~~informed~~Focus ~~DeJoya~~Franchising ~~Griffith~~15,000,000 ~~LLC~~common shares in the capital stock of ~~their~~our ~~dismissal~~company. asThe 15,000,000 shares will constitute approximately 58% of our issued and outstanding securities upon completion of the ~~Company’s~~transaction. Closing ~~independent~~of ~~registered~~the ~~public~~transaction ~~accounting~~is ~~firm~~subject to a number of conditions, including but not limited to satisfactory completion of due diligence by the parties before May 31, 2015.

~~(ii)~~ The ~~reports~~foregoing ofdescription ~~DeJoya~~is ~~Griffith,~~a ~~LLC~~summary ononly ~~the~~and ~~Company’s~~qualified ~~financial~~by ~~statements as of~~ and ~~for~~subject to the ~~fiscal~~actual ~~years~~terms ~~ended July 31, 2014~~ and ~~2013~~conditions ~~contained no adverse opinion or disclaimer~~ of ~~opinion~~the ~~and~~Share ~~were~~Exchange ~~not~~Agreement ~~qualified~~dated orApril ~~modified as to uncertainty~~10, ~~audit~~2015 ~~scope~~attached orhereto ~~accounting~~as ~~principle~~Exhibit ~~except~~10.1 toand ~~indicate~~incorporated ~~that~~by ~~there~~reference ~~was~~into ~~substantial~~this ~~doubt about the Company’s ability to continue as a going concern~~report..

(iii) The Company’s Board of Directors participated in and approved the decision to change independent registered public accounting firms.

Item 9.01	Financial Statements and Exhibits

10.1	Share Exchange Agreement dated April 10, 2015 among Focus Franchising, Inc. and the Selling Shareholder of Focus Franchising, Inc.

(iv) During the fiscal years ended July 31, 2014 and 2013, and through March 5, 2015, there have been no disagreements with DeJoya Griffith, LLC 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 DeJoya Griffith, LLC would have caused them to make reference thereto in connection with their report on the financial statements for such years.

(v) The Company has requested that DeJoya Griffith, LLC furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. Once the letter is received, the Company will file it as an exhibit to an amended version of this Current Report on Form 8-K.

(b) New independent registered public accounting firm

(1) On February 24, 2015, the Company engaged Liggett, Vogt & Webb P.A. as its new independent registered public accounting firm. During the two most recent fiscal years and through March 5, 2015, the Company had not consulted with Liggett, Vogt & Webb P.A. regarding any of the following:

(i) The application of accounting principles to a specific transaction, either completed or proposed;

(ii) The type of audit opinion that might be rendered on the Company’s financial statements, and none of the following was provided to the Company: (a) a written report, or (b) oral advice that Liggett, Vogt & Webb P.A. concluded was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issue; or

(iii) Any matter that was subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.

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.

NEW YORK SUB COMPANY /s/ Daniel R. Patterson Daniel R. Patterson President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and Director Date: ~~March~~April 510, 2015

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