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 2 12, 2017

THE PULSE BEVERAGE CORPORATION

--------------------------------------

(Exact name of registrant as specified in its charter)

Nevada	000-53586	36-4691531
----------------------------	-------------------	-------------------
(State or other	(Commission File No.)	(IRS Employer
jurisdiction of incorporation)		Identification No.)

11678 N. Huron Street Northglenn, CO 80234

Northglenn, CO 80234

---------------------------------------

(Address of principal executive offices, including Zip Code)

Registrant's telephone number, including area code: (720) 382-5476

--------------

N/A

--------------------------------------------

(Former name or former address if changed since last report)

Check 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 (see General Instruction A.2. below)

[ ] 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))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.

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 74.01 ~~Regulation~~Changes FDin ~~Disclosure~~Registrant’s Certifying Accountant

~~(See~~a. ~~Item~~Resignation ~~8.01~~of ~~below~~RBSM ~~incorporated~~LLP ~~herein~~as bythe ~~reference)~~ Registrant’s Certifying Accountant.

~~Item~~On ~~8.01~~May ~~Other~~9, ~~Events~~2017 RBSM, LLP resigned as The Pulse Beverage Corporation’s (the “ Company”) Registered Public Accounting Firm, and the Company’s Board of Directors has accepted this resignation.

OnDuring the two most recent fiscal years ended December 31, 2016 and 2015 and the subsequent interim period through May 029, 2017, there were no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) between RBSM and the Company ~~released~~on ~~its~~any ~~Company~~matter ~~Profile~~of toaccounting beprinciples ~~used~~or topractices, ~~familiarize~~financial ~~shareholders~~statement disclosure or auditing scope or procedures, ~~prospective~~which ~~shareholders~~disagreements, ~~vendors~~if not resolved to RBSM’s satisfaction, ~~customers~~would ~~and~~have ~~other~~caused ~~interested~~RBSM ~~parties~~to inmake ~~the~~reference ~~Company~~in ~~and~~connection with its ~~prospects.~~opinion ~~The~~to ~~information~~the ~~contained~~subject inmatter of the ~~Company~~disagreement, ~~Profile~~nor iswere ~~information~~there ~~that~~any ~~has~~“reportable ~~been~~events” ~~previously~~(as ~~disclosed~~that byterm ~~the~~is ~~Company~~defined in ~~its~~Item ~~public~~304(a)(1)(v) ~~filings~~of Regulation S-K). There are no changes or discrepancies between Company and ~~press~~RBSM, ~~releases.~~and Company’s reporting remains consistent with the recently filed 10-K.

~~This~~The ~~Company~~audit ~~Summary~~reports ~~includes “forward-looking statements”. All statement other than statements~~ of ~~historical~~RBSM ~~fact,~~on ~~regarding~~ the Company’s ~~business~~consolidated ~~plans,~~financial ~~objectives and expectations, and other matters, are forward-looking~~ statements. ~~Although~~for ~~Management believes~~ the ~~expectations~~fiscal ~~reflected~~years inended ~~such~~December ~~forward-looking statements are reasonable at this time~~31, it2016 ~~can~~and ~~give~~2015 nodid ~~assurance~~not ~~that~~contain ~~such~~any ~~expectations~~adverse ~~will~~opinion ~~prove~~or todisclaimer ~~have~~of ~~been~~opinion, ~~correct.~~nor ~~All~~were ~~information~~they ~~herein is expressly~~ qualified byor ~~reference~~modified as to ~~more~~uncertainty ~~complete~~or ~~information~~audit inscope ~~the~~or ~~Company’s~~accounting ~~SEC filings, which should be reviewed by potential investors~~principles.

The Company provided RBSM with a copy of the foregoing disclosures prior to the filing of this Form 8-K and requested RBSM furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not RBSM agreed with the disclosure in this Item 94.01. ~~Exhibits~~A copy of this letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

~~(d) Exhibits~~Item 9.01 Financial Statements and Exhibits

Exhibit No.	Description
(11 ) Company Information	COMPANY PROFILE Issued by Registrant on May 01, 2017
(16.1 ) Letter from RBSM, LLP	Letter from RBSM, LLP to the
	Securities and Exchange
	Commission on May 12, 2017.

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.

Date: May 0112, 2017

THE PULSE BEVERAGE CORPORATION

By: /s/ Robert E. Yates

-----------------------------------

Robert E. Yates, Chief Executive Officer

Filing Compare · Pulse Beverage Corp