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): April 8, 2016

                        BLUE LINE PROTECTION GROUP, INC.
                        --------------------------------
             (Exact name of Registrant as specified in its charter)



          Nevada                        000-52942                20-5543728
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(State or other jurisdiction      (Commission File No.)     (IRS Employer
of incorporation)                                            Identification No.)

                             1350 Independence St.,
                               Lakewood, CO 80215
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          (Address of principal executive offices, including Zip Code)

       Registrant's telephone number, including area code: (800) 844-5576

                       -----------------------------------
          (Former name or former address if changed since last report)

Check 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-14(c) under the
    Exchange Act (17 CFR 240.13e-4(c))


Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review. On April 8, 2016, the Board of Directors of Blue Line Protection Group, Inc., (the "Company"), based on the recommendation of management, and after discussion with the Company's former independent registered public accounting firm, Seale and Beers, CPAs, determined that the Company's consolidated financial statements for the fiscal year ended December 31, 2014 should no longer be relied upon since the expense for the fair value of the stock options vested upon grant was incorrectly amortized instead of being expensed during the year. The effects of the restatement on the Company's financial statements as of, and for the year ended December 31, 2014, are following: Balance Sheet As Previously Effect of As Reported Restatement Restated ----------------------------------- Additional paid-in capital $ 2,788,934 $ 692,000 $3,480,934 Accumulated (Deficit) $(2,528,422) $ (692,000)$(3,220,422) Consolidated Statement of Operations As Previously Effect of As Reported Restatement Restated ------------------------------------ Stock based compensation $ 480,675 $ 692,000 $1,172,675 Net loss $(2,425,941) $ (692,000)$(3,117,941) Net loss per share - basic $ (0.02) $ (0.01) $ (0.03) Net loss per share - fully diluted $ (0.02) $ (0.01) $ (0.03) Consolidated Statement of Shareholders' Equity As Previously Effect of As Reported Restatement Restated ------------------------------------ Additional paid-in capital $ 2,788,934 $ 692,000 $3,480,934 Accumulated (Deficit) $(2,528,422) $ (692,000)$(3,220,422) Consolidated Statement of Cash Flows As Previously Effect of As Reported Restatement Restated ------------------------------------ Operating activities Net loss $(2,425,941) $ (692,000)$(3,117,941) Stock based compensation expense $ 490,176 $ 692,000 $1,182,176 2
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: April 12, 2016 BLUE LINE PROTECTION GROUP, INC. By: /s/ Dan Allen ----------------------------------------- Dan Allen, Chief Executive Office