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): December 2010, 2018

DD’s Deluxe Rod Holder Inc.

(Exact name of registrant as specified in its charter)

Nevada		333-204518		61-1748028
(State or other jurisdiction of incorporation or organization)		(Commission File Number)		(IRS Employer Identification No.)

3^rdFloor, Golden Sunset Community, Wencang Village, Yueping Township, Yan Feng District,

Hengyang City, Hunan Province, China 421000

(Address of principal executive offices)

+86 0734-8476607

(Registrant’s telephone number, including area code)

(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 (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 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging Growth Company [X]

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 4 2.01 ~~CHANGE~~COMPLETION INOF ~~REGISTRANT’S~~ACQUISITION ~~CERTIFYING~~OR ~~ACCOUNTANT~~DISPOSITION OF ASSETS.

~~Former~~On ~~Independent~~November ~~Registered~~23, ~~Public~~2018, ~~Accounting~~Hunan ~~Firm~~Xiao De Tian Xia Senior Care Industry Management Co., Ltd. (“Hunan Xiao De”), a variable interest entity and deemed subsidiary of DD’s Deluxe Rod Holder, Inc. (the “Company”) entered into an equity transfer agreement with Xinhui Li, a Chinese citizen and the sole shareholder of Hengyang City Red Sunset Tourism Development Co., Ltd. (“Red Sunset”), pursuant to which Hunan Xiao De agreed to acquire 100% equity interest in Red Sunset from Mr. Li at the purchase price of RMB 510,000 (approximately $74,257).

On December 2010, 2018, Hunan Xiao De completed all the ~~board~~legitimate ofregistration ~~directors~~with ofrelated DDgovernment authorities to update Red Sunset’s ~~Deluxe~~business license ~~Rod~~reflecting ~~Holder,~~the ~~Inc.~~change ~~(the~~of ~~“Company”)~~its ~~decided~~shareholder name to ~~dismiss WWC,~~Hunan PXiao De.C. ~~(“WWC”)~~As asa ~~its~~result, ~~independent~~the ~~registered~~equity ~~public~~transfer ~~accounting~~was ~~firm,~~consummated and ~~effectively immediately~~completed.

~~WWC~~This ~~was~~Current ~~engaged~~Report ason ~~the~~Form ~~Company’s~~8-K ~~auditor~~also onincludes ~~May~~the ~~11,~~audited ~~2018~~ and ~~did~~unaudited ~~not~~financial ~~provide~~statements ~~any~~and ~~auditor~~pro ~~report~~forma onfinancial ~~the~~information described ~~Company’s~~in ~~financial statements~~Item 9.01 below.

During the Company’s two most recent fiscal years ended December 31, 2017 and 2016, and for the subsequent interim period through December 20, 2018, the Company had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with WWC 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 WWC, would have caused it to make reference in connection with its opinion to the subject matter of the disagreements.

During the Company’s two most recent fiscal years ended December 31, 2017 and 2016, and for the subsequent interim period through December 20, 2018, there was one “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K, relating to disclosure of material weaknesses in the Company’s internal control over financial reporting.

In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished WWC with a copy of this Current Report on Form 8-K on December 20, 2018, providing WWC with the opportunity to furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission (“SEC”) stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of WWC’s letter addressed to the SEC relating to the statements made by the Company in this report.

New Independent Registered Public Accounting Firm

On December 20, 2018, in connection with the dismissal of WWC, upon the approval of its board of directors, the Company engaged Centurion ZD CPA Limited (“Centurion”) as its new independent registered public accounting firm to audit and review the Company’s financial statements, effective immediately.

During the Company’s two most recent fiscal years ended December 31, 2017 and 2016, and for the subsequent interim period through December 20, 2018, neither the Company nor anyone on its behalf consulted Centurion regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company that Centurion concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits

(da) ~~Exhibits:~~Financial Statements of Businesses Acquired

Exhibit No.		Description
16.1		Letter from WWC, P.C., dated January 9, 2019

Audited Financial Statements of Red Sunset as of and for the fiscal years ended December 31, 2017 and 2016, are being filed as Exhibit 99.1 to this Form 8-K.

Unaudited Financial Statements of Red Sunset as of and for the periods ended September 30, 2018 and 2017, are being filed as Exhibit 99.2 to this Form 8-K.

(b) Pro Forma Financial Information

DD’s Deluxe Rod Holder, Inc. Unaudited Pro Forma Condensed Consolidated Financial Statements as of and for December 31, 2017 and September 30, 2018, filed as Exhibit 99.3 to this Form 8-K

(d) Exhibits

Exhibit No.		Description

10.1		Equity Transfer Agreement, dated November 23, 2018, by and between Hunan Xiao De Tian Xia Senior Care Industry Management Co., Ltd. and Xinhui Li.
99.1		Audited Financial Statements of Red Sunset as of and for the fiscal years ended December 31, 2017 and 2016
99.2		Unaudited Financial Statements of Red Sunset as of and for the periods ended September 30, 2018 and 2017
99.3		DD’s Deluxe Rod Holder, Inc. Unaudited Pro Forma Condensed Consolidated Financial Statements as of and for December 31, 2017 and September 30, 2018

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.

	DD’s Deluxe Rod Holder, Inc.
Dated: January 9, 2019	By:	/s/ Jun Quan
Dated: April 3, 2019	By:	/s/ Jun Quan
		Jun Quan
		Jun Quan Chief Executive Officer
		Chief Executive Officer

EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter from WWC, P.C., dated January 9, 2019
10.1		Equity Transfer Agreement, dated November 23, 2018, by and between Hunan Xiao De Tian Xia Senior Care Industry Management Co., Ltd. and Xinhui Li.
99.1		Audited Financial Statements of Red Sunset as of and for the fiscal years ended December 31, 2017 and 2016
99.2		Unaudited Financial Statements of Red Sunset as of and for the periods ended September 30, 2018 and 2017
99.3		DD’s Deluxe Rod Holder, Inc. Unaudited Pro Forma Condensed Consolidated Financial Statements as of and for December 31, 2017 and September 30, 2018

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