UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

(Amendment No. 2)

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): September 5, 2014

POCKET GAMES, INC.

(Name of Registrant as specified in its charter)

909 Plainview Ave.,

Far Rockaway, New York 11691

(Address of principal executive office)

(347) 318-8859

(Registrant’s telephone number)

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:

Explanatory Note

Pocket Games, Inc. is filing this Amendment No. 2 to its Form 8-K (“Form 8-K”) filed with the Securities & Exchange Commission on September 22, 2014, to amend the filing to include the Former Accountant's letter as an Exhibit.

Item 4.01 Changes in Registrant ’ s Certifying Accountant.

On September 5, 2014, Pocket Games, Inc., a Florida corporation (the “Company”), engaged M&K CPAS, PLLC (“New Accountant”) to audit and review the Company’s financial statements for the fiscal year ending October 31, 2014. The New Accountant has been engaged for general audit and review services and not because of any particular transaction or accounting principle, or because of any disagreement with the Company’s former accountant, Salberg & Company, P.A. (the “Former Accountant”).

The Former Accountant was dismissed effective September 5, 2014. The Former Accountant’s reports on the Company’s financial statements during its past fiscal year did not contain an adverse opinion or disclaimer of opinion, nor was it modified as to uncertainty, audit scope or accounting principles, except for a going concern qualification contained in its audit report for the period from October 4, 2013 (inception) to October 31, 2013. The decision to change accountants was recommended and approved by the Company’s Board of Directors. During the period from October 4, 2013 (inception) to October 31, 2013 through the date hereof, the Company did not have any disagreements with the Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the Former Accountant’s satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report.

The New Accountant was engaged effective September 5, 2014. The New Accountant was engaged for general audit and review services and not because of any particular transaction or accounting principle, or because of any disagreement with the Former Accountant.

We provided the Former Accountant with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that the Former Accountant furnish us with a letter addressed to the commission stating whether it agrees with the statements made by us in this Current Report, and if not, stating the aspects with which it does not agree. A copy of the letter from the Former Accountant is an Exhibit to this report.

Item 9.01 Exhibits

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.