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): ~~November~~December 181, 2016

DEBT RESOLVE, INC.

(Exact Name of Registrant as Specified in Charter)

Delaware		001-33110		33-0889197
(State or other jurisdictionof incorporation)		(~~Commission~~CommissionFile ~~File~~ Number)		(IRS EmployerIdentification No.)

1133 Westchester Avenue, Suite S-223 White Plains, New York		10604
(Address of principal executive offices)		(Zip Code)

Registrant's telephone number, including area code: (914) 949-5500

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))

CURRENT REPORT ON FORM 8-K

Debt Resolve, Inc.

~~November~~December 181, 2016

Item 45.02. ~~Non-Reliance~~– onDeparture ~~Previously~~of ~~Issued~~Directors ~~Financial~~or ~~Statements~~Certain orOfficers; aElection ~~Related~~of ~~Audit~~Directors; ~~Report~~Appointment orof ~~Completed~~Certain ~~Interim~~Officers; ~~Review~~Compensatory Arrangements of Certain Officers.

(b) On ~~November~~December 181, 2016, ~~the~~Sean ~~Board~~Lucero ofresigned ~~Directors~~as ofa ~~Debt~~member ~~Resolve,~~of ~~Inc.~~our ~~(the~~board ~~“Company”) determined, upon the recommendation~~ of ~~the~~directors. ~~Company’s~~Mr. ~~management,~~Lucero ~~and~~had inbeen ~~consultation~~involved with ~~the~~Progress ~~Company’s~~Advocates ~~independent registered public accounting firm~~LLC, ~~that~~one ~~the~~of ~~Company~~our ~~should~~joint ~~restate~~ventures. ~~its~~We previously ~~issued~~announced ~~financial statements for~~ the ~~fiscal~~suspension ~~year~~of ~~ended~~all ~~December~~marketing 31, 2015 due to certain errors made in the accounting for accounts receivable contained therein, as discussed below. Accordingly, the financial statements contained in the Company’s Form 10-K for the fiscal year ended December 31, 2015 filed with the Securities and ~~Exchange~~sales ~~Commission~~activity onat ~~April~~Progress ~~14, 2016, as well as the Form 10-Qs for the two fiscal quarters ended March 31, 2016 and June 30, 2016, should no longer be relied upon~~Advocates.

During the preparation of its financial statements for the quarter ended September 30, 2016, the Company identified errors in the presentation of its accounts receivable reported as of December 31, 2015. Based on the Company’s reassessment of relevant accounting guidelines, it has corrected the error and characterized a portion of accounts receivable as a long term asset, rather than a current asset. The ~~effect~~resignation ofdid ~~these~~not ~~adjustments~~result isfrom aany ~~reclassification~~disagreement ofwith ~~$2,508,573~~us ofconcerning ~~reported~~any ~~accounts~~matter ~~receivable~~relating ~~as a long term asset. There was no change~~ to ~~any other asset or liability accounts. There was no effect on~~ the ~~Statements of Stockholders~~company’s ~~Deficiency~~operations, ~~Operations~~policies or ~~Cash Flows~~practices.

~~The~~Following ~~following tables show~~ the ~~principal~~resignation, ~~financial~~we ~~statement~~have ~~line~~six ~~items~~members ~~originally~~on ~~reported~~our ~~and~~board ~~restatement adjustments as~~ of ~~December 31, 2015:~~ directors.

	As Reported		Adjustments			As Restated
Accounts receivable, current	$	3,463,161	$	(2,508,573	)	$	954,588
Accounts receivable, long term		-		2,508,573			2,508,573

~~The above accounts receivable is reported, net of an allowance for doubtful accounts of $600,000.~~ SIGNATURES

~~The~~Pursuant ~~Company expects~~ to ~~file in~~ the ~~near~~requirements ~~future~~of ~~an amended Form 10-K for~~ the ~~year~~Securities ~~ended~~Exchange ~~December~~Act 31of 1934, ~~2015 to reflect~~ the ~~restatement~~registrant ofhas ~~the~~duly ~~previously~~caused ~~issued~~this ~~financial~~report ~~statements. The Company intends~~ to ~~include~~be insigned ~~the~~on ~~2015~~its ~~Form~~behalf ~~10-K~~by ~~restated annual and quarterly financial data for~~ the ~~periods~~undersigned ~~impacted.~~hereunto ~~The~~duly Company will label the financial information in the 2015 Form 10-K “As Restated” and will provide explanatory disclosure consistent with the requirements of Accounting Standard Codification (“ASC”) 250, “Accounting Changes and Error Corrections - a replacement of APB Opinion Noauthorized. ~~20 and FASB Statement No. 3.”~~

The Company’s Board of Directors discussed the matters disclosed in this Item 4.02 with the Company’s independent registered public accounting firm, Liggett & Webb, P.A.

	DEBT RESOLVE, INC.

Date: December 16, 2016	By:	/s/ Bruce E. Bellmare
		Bruce E. Bellmare
		Chief Executive Officer, Chief Operating
		Officer and Acting Chief Financial Officer

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.

	DEBT RESOLVE, INC.
Date: November 18, 2016	By:	/s/ Bruce E. Bellmare
		Bruce E. Bellmare
		Chief Executive Officer, Chief OperatingOfficer and Acting Chief Financial Officer

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