UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

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~~March 117, ~~2014~~2015

BLACK ELK ENERGY OFFSHORE OPERATIONS, LLC

(Exact name of registrant as specified in its charter)




Texas	333-174226	38-3769404
(State or other	(Commission File Number)	(I.R.S. Employer
jurisdiction of		Identification No.)
incorporation)

3100 South Gessner ~~Road,~~Rd. Suite 215

Houston, Texas 77063

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (832) 379-2300

Not Applicable

(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:




¨		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))

Exhibit 99.1

Item 45.0102 ~~Changes~~Departure inof ~~Registrant's~~Directors ~~Certifying~~or ~~Accountant~~Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

~~UHY~~ ~~LLP~~ (~~“UHY”~~d) Appointment ~~served as Black Elk Energy Offshore Operation, LLC’s (“the Company”) independent registered public accounting firm to audit the consolidated financial statements~~ of the Company for the fiscal year ended December 31, 2013. The Board of Managers selected UHY to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2014. On December 1, 2014 UHY informed the Company that effective on that date, its Texas practice had been acquired by BDO USA, LLP ("UHY transaction"). As a ~~result~~New ~~of this transaction, effective December 1, 2014, UHY resigned as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2014.~~Director

~~The~~Stephen audit reports of UHY on the Company’s consolidated financial statements for the years ended December 31, 2013 and 2012 did not contain an adverse opinion or disclaimer of opinion, and these statements were not qualified or modified as to uncertainty, audit scope or accounting principles. Silver

~~During~~On ~~the~~March ~~fiscal~~17, ~~years~~2015, ~~ended~~pursuant ~~December~~to ~~31,~~the ~~2013~~provisions ~~and~~of ~~2012,~~Sections 6.201 and 101.306 of the ~~subsequent~~Texas ~~interim~~Business ~~period~~Organizations ~~through~~Code ~~December~~and Section 6.1, ~~2014,~~of ~~there~~the ~~were~~Second noAmended ~~disagreements~~and ~~with~~Restated ~~UHY~~Limited onLiability ~~any~~Company ~~matter~~Operating ofAgreement ~~accounting~~dated ~~principles~~as orof ~~practices~~July 13, ~~financial~~2009, ~~statement~~as ~~disclosure~~amended oron ~~auditing~~August ~~scope~~19, or2010, ~~procedure~~May 31, ~~which~~2011, ~~disagreement~~January 25, ~~had~~2013, itFebruary ~~not~~12, ~~been~~2013, ~~resolved~~April to9, ~~the~~2013, ~~satisfaction~~and ofMay ~~UHY~~3, ~~would~~2013 ~~have~~(the ~~caused~~“Operating ~~UHY~~Agreement”), toof ~~make~~Black ~~reference~~Elk ~~thereto~~Energy inOffshore ~~its~~Operations, ~~reports~~LLC, ona Texas limited liability company (the ~~financial~~“Company”), ~~statements~~a ~~for~~majority ~~such~~of ~~periods.~~the ~~During~~Class ~~this~~B ~~time,~~Members ~~there~~(as ~~have~~defined ~~been~~in nothe ~~“reportable~~Operating ~~events~~Agreement),” asduly ~~that~~elected ~~term~~Stephen isSilver ~~described~~to inthe ~~Item 304(a)(1)(v)~~Board of ~~Regulation~~Managers ~~S-K~~of the Company.

~~The~~Mr. ~~Company~~Silver ~~has~~is ~~requested~~a ~~that~~senior ~~UHY~~partner ~~furnish~~and itco-founder ~~with~~of Jett Capital Advisors, a ~~letter~~New ~~addressed~~York based corporate advisory firm to the ~~Securities~~natural resource sector that specializing in financings, recapitalizations and ~~Exchange~~strategic ~~Commission~~initiatives. ~~stating~~Previously ~~whether~~Mr. ~~UHY~~Silver ~~agrees~~worked ~~with~~for ~~the~~Cannacord ~~above~~Genuity ~~statements~~in their Sydney office. APrior ~~copy~~thereto ofMr. ~~such~~Silver ~~letter~~was ~~dated~~a ~~December~~commodities 4,trader ~~2014,~~at isKyte ~~filed~~Group asin ~~Exhibit~~London. 16Mr.1 toSilver ~~this~~began ~~Current~~his ~~Report~~career onat ~~Form 8-K~~CPS Securities, a boutique financial advisory firm in Australia. Mr. Silver graduated from the University of Western Australia with a Bachelor’s Degree in Commerce, majoring in Corporate Finance and Investment.

As a result of the UHY transaction, the Board of Managers appointed BDO USA, LLP (“BDO”) as the successor independent registered public accounting firm on December 4, 2014. Prior to such appointment, the Company had not consulted with BDO with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matter or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit Description

16.1* Change of auditor letter to SEC, dated December 4, 2014.

* Included herewith.

Exhibit 99.1

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: ~~December~~March 520, ~~2014~~2015




BLACK ELK ENERGY OFFSHORE OPERATIONS, LLC Black Elk Energy, LLC, its sole member

By:	/s/ Jeffrey Shulse
	Name:	Jeffrey Shulse
	Title:	President and Chief Executive Officer

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