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 7, 2013

AFH HOLDING III, INC.

(Exact name of registrant as specified in its charter)

Delaware		000-52849		26-1365024
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

9595 Wilshire Blvd, Suite 700, Beverly Hills, CA		90212
(Address of principal executive offices)		(Zip Code)

(310) 492-9898

(Registrant’s telephone number, including area 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 (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))

Item 4.01. Changes in Registrant’s Certifying Accountant.

(a) On November 7, 2013, EFP Rotenberg, LLP (the “EFP Rotenberg”) informed AFH Holding III, Inc. (the “Company”) of their intent to resign as the Company’s independent registered public accounting firm effective after the filing of the Company’s 10Q for the period ended September 30, 2013. The Company has accepted EFP Rotenberg’s resignation.

(b) The reports of EFP Rotenberg on the financial statements of the Company for the fiscal years ended December 31, 2011 and 2012 and management’s report on the effectiveness of internal control over financial reporting as of December 31, 2011 and 2012 indicated that there was a substantial doubt about the Company’s ability to continue as a going concern, but otherwise EFP’s reports contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

(c) During the Company’s two most recent fiscal years and any subsequent interim period preceding such resignation there were no disagreements with EFP Rotenberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

(d) The Company has provided a copy of this disclosure to EFP Rotenberg and requested that EFP Rotenberg provide a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter dated November 13, 2013, is attached hereto as Exhibit 16.1 to this 8-K.

Item 9.01. Financial Statements and Exhibits.

EXHIBIT INDEX

Exhibit No.		Description of Exhibit

16.1		Letter dated November 13, 2013 from EFP Rotenberg to the Securities and Exchange Commission regarding statements included in this Form 8-K.

SIGNATURES

Pursuant to the requirements 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.

	AFH HOLDING III, INC.
	(Registrant)

November 13, 2013	/s/ Amir F. Heshmatpour
Date	Amir F. Heshmatpour
	President, Secretary and Sole Director
	(Principal Executive Officer) (Principal Financial and Accounting Officer)

AFH Holding III, Inc. 8-K