UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM 10-Q/A  [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarterly period ended March 31, 2017  Commission file number: 000-53450  REMSLEEP HOLDINGS, INC. (Name of registrant as specified in its charter)  Nevada47-5386867(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)  699 Walnut St. Suite 400, Des Moines, Iowa 50309-3962 (Address of principal executive offices) (Zip Code)  515-724-5994 (Registrant’s telephone number, including area code)  Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [   ]  Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [   ] No [X]  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.  Large accelerated filer
Non-accelerated filer
Emerging growth company[   ]
[   ]
[   ]Accelerated filer
Smaller reporting 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. [   ]  Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [   ] No [X]  As of January 17, 2018, there were 3,610,751 shares of common stock outstanding.  Explanatory Note  The purpose of this Amendment No. 1 to Form 10-Q/A for the three months ended March 31, 2017, is for the following purposes:  1)Revise accounting for stock for services by a) using a more accurate fair value provided by a third-party business valuation firm engaged by the Company; and b) allocating the associated expense to the proper period according to services performed; and 2)Correcting accumulated depreciation; 3)Because the Company has effected a reverse stock split subsequent to the original filing these restated financial statements have been retroactively adjusted to reflect the reverse. 4)Non-accounting edits have been made to present the financials as condensed.   TABLE OF CONTENTS  Page No.PART I. - FINANCIAL INFORMATIONItem 1.Financial Statements.3Item 2.Management’s Discussion and Analysis of Financial Condition and Plan of Operations.11Item 3.Quantitative and Qualitative Disclosures About Market Risk.13Item 4Controls and Procedures.14PART II - OTHER INFORMATIONItem 1.Legal Proceedings.14Item 1A.Risk Factors.14Item 2.Unregistered Sales of Equity Securities and Use of Proceeds.14Item 3.Defaults Upon Senior Securities.14Item 4.Mine Safety Disclosures14Item 5.Other Information.14Item 6.Exhibits.15Signatures15  2  PART I - FINANCIAL INFORMATION   ITEM 1. FINANCIAL STATEMENTS  REMSLEEP HOLDINGS, INC.  Condensed Balance Sheets as of March 31, 2017 (Unaudited) and December 31, 2016 (Audited)4Condensed Statements of Operations for the Three Months ended March 31, 2017 and 2016 (Unaudited)5Condensed Statements of Cash Flows for the Three Months ended March 31, 2017 and 2016 (Unaudited)6Condensed Notes to Financial Statements (Unaudited)7  3    REMSLEEP HOLDINGS, INC.
CONDENSED BALANCE SHEETSMarch 31,
2017December 31,
2016ASSETS(Restated / Unaudited)Current assets:Prepaid stock for services$3,033$-Total current assets3,033-Property and equipment, net10,03412,845Total Assets$13,067$12,845LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)Current Liabilities:Accounts payable$226,398$226,398Due to shareholder104,72185,287Total Liabilities331,119311,685STOCKHOLDERS' EQUITY (DEFICIT)Series A preferred stock, no par value, 5,000,000 shares authorized,5,000,000 issued and outstanding, respectively105,000105,000Series B preferred stock, no par value, 5,000,000 shares authorized,no shares issued--Series C preferred stock, no par value, 5,000,000 shares authorized,no shares issued--Common stock, $.001 par value, 1,000,000,000 shares authorized,3,310,611 and 3,273,111 shares issued and outstanding, respectively3,3113,273Additional paid in capital7,363(31,599)Retained Deficit(433,726)(375,514)TOTAL STOCKHOLDERS' (DEFICIT)(318,052)(298,840)TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY$13,067$12,845  The accompanying notes are an integral part of these unaudited condensed financial statements.  4  REMSLEEP HOLDINGS, INC.
CONDENSED STATEMENTS OF OPERATIONS
(UNAUDITED)For the Three Months Ended
March 31,20172016(Restated)OperatingExpenses:Professional fees$12,600$16,406Consulting35,967-Officer compensation4,000-General and administrative5,6459,854Total operating expenses58,21226,260Loss from operations(58,212)(26,260)Loss before income taxes(58,212)(26,260)Provision for income taxes--Net Loss$(58,212)$(26,260)Basic and fully diluted net loss per share$(0.02)$(2.03)Weighted average common shares outstanding3,285,58412,909  The accompanying notes are an integral part of these unaudited condensed financial statements.  5  REMSLEEP HOLDINGS, INC.
CONDENSED STATEMENTS OF CASH FLOWS
(UNAUDITED)For the Three Months Ended
March 31,20172016Cash Flows from Operating Activities:(Restated)Net loss$(58,212)$(26,260)Adjustments to reconcile net loss to net cash used in operations:Depreciation expense2,811229Stock issued for services35,9673,000Net cash used in operating activities(19,434)(23,031)Cash Flows from Investing Activities:--Cash Flows from Financing Activities:Proceeds from shareholder advances19,43422,992Net cash provided by financing activities19,43422,992Net increase (decrease) in cash-(39)Cash at beginning of the period-108Cash at end of the period$-$69Supplemental cash flow information:Interest paid in cash$-$-Taxes paid$-$-Supplemental non-cash disclosure:Stock issued for services$38,250$-  The accompanying notes are an integral part of these unaudited condensed financial statements.  6  REMSLEEP HOLDINGS, INC. NOTES TO UNAUDITED FINANCIAL STATEMENTS March 31, 2017   NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  Business Activity  REMSleep Holdings, Inc., (the “Company”) was incorporated in the State of Nevada on June 6, 2007. Following its acquisition of Handcamp on June 4, 2010, a gold property located in the Province of Newfoundland and Labrador, Canada (“Handcamp”), the Company changed its business model to that of a mineral acquisition, exploration and development company focused primarily on gold properties. On August 26, 2010, the Company’s name was changed from Bella Viaggio, Inc. to Kat Gold Holdings Corp. On January 5, 2015 the name of the Company was changed to REMSleep Holdings, Inc. and the business model was changed to reflect the new direction of the Company; to develop and distribute products to help people affected by sleep apnea. On May 30, 2015 REMSleep LLC was formerly merged into REMSleep Holdings, Inc.  Basis of Presentation  These unaudited condensed restated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These restated financial statements and the notes attached hereto should be read in conjunction with the financial statements and notes included in the Company’s 10-K for its fiscal year ended December 31, 2016 as filed with the SEC on April 17, 2017. In the opinion of the Company, all adjustments, including normal recurring adjustments necessary to present fairly the financial position of the Company, as of March 31, 2017 and the results of its operations and cash flows for the three-month periods then ended have been included. The results of operations for the interim period are not necessarily indicative of the results for the full year.  Use of Estimates  The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.  Reclassifications  Certain reclassifications have been made to the prior period financial information to conform to the presentation used in the restated financial statements for the three months ended March 31, 2017.  Recent Accounting Pronouncements  The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will cause a material impact on its financial condition or the results of its operations.  NOTE 2 - GOING CONCERN AND UNCERTAINTY  The accompanying restated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has an accumulated deficit of $433,726 at March 31, 2017, had a net loss of $58,212 and net cash used in operating activities of $19,434 for the three months ended March 31, 2017. The Company’s ability to raise additional capital through the future issuances of common stock and/or debt financing is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. These conditions and the ability to successfully resolve these factors over the next twelve months raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.  7  NOTE 3 – PREPAID ASSET  On January 15, 2017, the Company issued, as compensation for services provided, 5,000 common shares with a fair value of $1.04 for total non-cash expense of $5,200. The $5,200 is being recognized over the six-month term of the contract. As of March 31, 2017, $2,167 has been expensed and $3,033 has been debited to prepaid stock for services.  NOTE 4 - PROPERTY & EQUIPMENT  Long lived assets, including property and equipment and certain intangible assets to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Impairment losses are recognized if expected future cash flows of the related assets are less than their carrying values. Measurement of an impairment loss is based on the fair value of the asset. Long-lived assets and certain identifiable intangibles to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.  Property and Equipment and intangible assets are first recorded at cost. Depreciation and/or amortization is computed using the straight-line method over the estimated useful lives of the various classes of assets as follows between three and five years.  Maintenance and repair expenses, as incurred, are charged to expense. Betterments and renewals are capitalized in plant and equipment accounts. Cost and accumulated depreciation applicable to items replaced or retired are eliminated from the related accounts with any gain or loss on the disposition included as income.  Assets stated at cost, less accumulated depreciation consisted of the following:  March 31, 2017December 31, 2016Equipment$14,905$14,905Less: accumulated depreciation(4,871)(2,059)Fixed assets, net$10,034$12,845  Depreciation expense  Depreciation expense for the three months ended March 31, 2017 and 2016 was $2,811 and $229, respectively.  NOTE 5 - COMMON STOCK  On January 5, 2016, the Company issued 150,000 common shares with a fair value of $30,000 to an investor in exchange for a like amount of expenses that the investor paid on behalf of the Company. The fair value of the shares was based on the price quoted on the OTC bulletin board on the grant date.  On January 20, 2016, the Company issued, as compensation for services provided, a total of 50,000 common shares with a fair value of $15,000 to a third party. The fair value of the shares was based on the price quoted on the OTC pink sheets on the grant date.  On February 23, 2016, the Company issued, as compensation for services provided, a total of 10,000 common shares with a fair value of $3,000 to a third party. The fair value of the shares was based on the price quoted on the OTC pink sheets on the grant date.  On October 5, 2016, the Company issued, as compensation for services provided, a total of 12,500 common shares with a fair value of $40,000 to a third party. The fair value of the shares was based on the price quoted on the OTC pink sheets on the grant date.  On January 15, 2017, the Company issued, as compensation for services provided, 5,000 common shares with a fair value of $1.04 for total non-cash expense of $5,200. The value of the shares ($0.052 pre-split) was determined by a third-party business valuation firm engaged by the Company to calculate the fair value of one share of the Company’s common stock based on various valuation approaches. The $5,200 is being recognized over the six-month term of the contract. As of March 31, 2017, $2,167 has been expensed and $3,033 debited to prepaid stock for services.  On March 6, 2017, the Company issued, as compensation for services provided, 32,500 common shares with a fair value of $1.04 for total non-cash expense of $33,800. The value of the shares ($0.052 pre-split) was determined by a third-party business valuation firm engaged by the Company to calculate the fair value of one share of the Company’s common stock based on various valuation approaches.  On June 15, 2017, the Company filed a Certificate of Amendment to its Articles of Incorporation (the "Certificate of Amendment"), with the Secretary of State of the State of Nevada to affect a 1-for-20 reverse stock split of its common stock, whereby every 20 shares of existing common stock will be converted into 1 share of new common stock.  8  NOTE 6 - PREFERRED STOCK  The Company is currently authorized to issue 5,000,000 Class A preferred shares, $0.001 per value with 1:25 voting rights.  On February 25, 2016, the Company issued 2,000,000 Class A preferred shares. On April 26, 2016 the Company issued 1,500,000 Class A preferred shares. The fair value of the shares was based on the price quoted on the OTC pink sheets on the grant date for the common shares as the preferred shares have a preference of a 1 to 1 conversion to common stock. The Company recognized compensation expense to its officers. As of March 31, 2017, there are 5,000,000 Class A Preferred shares outstanding.  NOTE 7 - RELATED PARTY TRANSACTIONS  The Company has received support from parties related through common ownership and directorship. All of the expenses herein have been borne by these individuals on behalf of the Company and are treated as shareholder loans. These loans are unsecured, non-interest bearing and due on demand. As of March 31, 2017, and December 31, 2016, the balance due on these loans is $104,613 and $85,287, respectively.  NOTE 8 – RESTATEMENT  The March 31, 2017 financial statements are being restated to revise the accounting for stock for services by using an accurate fair value provided by a third-party business valuation firm engaged by the Company, allocating the associated expense to the proper period according to services performed and correcting accumulated depreciation.  The following table summarizes changes made to the March 31, 2017 balance sheet.  March 31, 2017Balance Sheet:As ReportedAdjustmentAs RestatedPrepaid stock for services$-$3,033$3,033Property & equipment12,616(2,582)10,034Total assets$12,616451$13,067Accounts payable$226,398$-$226,398Due to shareholder104,721-104,721Total liabilities331,119-331,119Preferred Stock105,000-105,000Common stock66,212(62,901)3,311Common stock to be issued4(4)-Additional paid-in capital300,458(293,095)7,363Accumulated deficit(790,177)356,451(433,726)Total Stockholders’ Equity(318,503)451(318,052)Total liabilities and stockholders’ equity$12,616$451$13,067  The following table summarizes changes made to the three months ended March 31, 2017 Statement of Operations.  For the three months ended March 31, 2017As ReportedAdjustmentAs RestatedOperating expenses$414,663$(356,451)$58,212Net Loss$(414,663)$(356,451)$(58,212)  9  NOTE 9 - SUBSEQUENT EVENTS  In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued, January 20, 2018 and has determined that it does not have any material subsequent events to disclose in these financial statements other then the following.  In April 2017, with the agreement of the executive of the Company's previous management, the Company cancelled 150,000 common shares and 1,500,000 Class A Preferred Shares that had been previously issued to him.  Subsequent to March 31, 2017, the Company issued 450,000 shares of common stock to various consultants for services for total non-cash expense of $72,800.  On June 29, 2017, FINRA approved the Company’s Reverse Stock Split. The Reverse Stock Split took effect at the open of business on June 30, 2017. All shares through these financial statements have been retroactively adjusted to reflect the reverse.  10  ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND PLAN OF OPERATIONS.  Forward-looking Statements  There are “forward-looking statements” contained in this quarterly report. All statements that express expectations, estimates, forecasts or projections are forward-looking statements. In addition, other written or oral statements which constitute forward-looking statements may be made by us or on our behalf. Words such as “expect,” “anticipate,” “intend,” “plan,” “believe,” “seek,” “estimate,” “project,” “forecast,” “may,” “should,” variations of such words and similar expressions are intended to identify such forward-looking statements. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions which are difficult to predict. Therefore, actual outcomes and results may differ materially from what is expressed or forecasted in or suggested by such forward-looking statements. We undertake no obligation to update or revise any of the forward-looking statements after the date of this quarterly report to conform forward-looking statements to actual results. Important factors on which such statements are based are assumptions concerning uncertainties, including but not limited to, uncertainties associated with the following:  Inadequate capital and barriers to raising the additional capital or to obtaining the financing needed to implement our business plans; Our failure to earn revenues or profits; Inadequate capital to continue business; Volatility or decline of our stock price; Potential fluctuation in quarterly results; Rapid and significant changes in markets; Litigation with or legal claims and allegations by outside parties; and Insufficient revenues to cover operating costs.  The following discussion should be read in conjunction with the financial statements and the notes thereto which are included in this quarterly report. This discussion contains forward-looking statements that involve risks, uncertainties and assumptions. Our actual results may differ substantially from those anticipated in any forward-looking statements included in this discussion as a result of various factors.  Overview  We were incorporated in the State of Nevada on June 6, 2007. On August 26, 2010, we changed our name from Bella Viaggio, Inc. to Kat Gold Holdings Corp. Effective January 1, 2015, we entered into an exchange agreement to purchase 100% of the outstanding interests of RemSleep LLC in exchange for 50,000,000 common shares of RemSleep Holdings, Inc.’s stock (the “Exchange Agreement”). As a result of the exchange, RemSleep LLC became our wholly-owned subsidiary and constitutes our business and operations and we changed our name to REMSleep Holdings, Inc. to reflect our new business model of developing and distributing sleep apnea products.  Our officers have 35 years of sleep-industry experience, including working at sleep industry companies. Our officers invented our DeltaWave CPAP (continuous positive airway pressure) interface (the “DeltaWave”). We have developed the DeltaWave as an innovative new device to treat patients with sleep apnea. The patent-pending DeltaWave product is a nasal-pillows type interface designed to result in better comfort and, therefore, better compliance. The Delta Wave is specifically designed with unique airflow characteristics to enable patients with sleep apnea to breathe normally. A survey that appeared in DME Business found that 89% of patients stated that mask-interface comfort was their primary concern. The primary issue that we have addressed with the DeltaWave is the “work of breathing” component. We believe that our DeltaWave is designed to effectively address the stubborn issues that continue to affect a patient’s ability to comply with treatment, as follows:  Does not disrupt normal breathing mechanics; Is not claustrophobic; Causes zero work of breathing (WOB); Minimizes or eliminates drying of the sinuses; Uses less driving pressure; and Allows users to feel safe and secure while sleeping.  We plan to conduct clinical trials to test product effectiveness.  Our goal is to develop sleep products that achieve optimum compliance and comfort for CPAP patients.  11  On June 28, 2016, we applied for a patent for a new, innovative sleep apnea product that serves as an interface for the delivery of CPAP therapy and other respiratory needs.  Our website is located at: http://www.remsleeptech.com.  Results of Operations  The three months ended March 31, 2017 compared to the three months ended March 31, 2016  Professional fees were $12,600 and $16,406 for the three months ended March 31, 2017 and 2016, respectively, a decrease of $3,806, or 23.1%. Professional fees consist mostly of accounting, audit and legal fees.  Consulting expense was $35,964 and $0 for the three months ended March 31, 2017 and 2016, respectively. In the current period we issued 37,500 shares of common stock to consultants for total non-cash expense of $35,964.  Officer compensation was $4,000 and $0 for the three months ended March 31, 2017 and 2016, respectively.  General and administrative expense was $5,645 and $9,854 for the three months ended March 31, 2017 and 2016, respectively, a decrease of $4,209, or 42.7%.  Net Loss For the three months ended March 31, 2017, we had a net loss of $58,212 as compared to a net loss of $26,260 for the three months ended March 31, 2016. Our net loss was higher in the current period primarily due to the expense associated with issuing stock for services.  Going Concern  As of March 31, 2017, there is substantial doubt regarding our ability to continue as a going concern as we have not generated sufficient cash flow to fund our proposed business.  We have suffered recurring losses from operations since our inception. In addition, we have yet to generate an internal cash flow from our business operations or successfully raised the financing required to develop our proposed business. As a result of these and other factors, our independent auditor has expressed substantial doubt about our ability to continue as a going concern. Our future success and viability, therefore, are dependent upon our ability to generate capital financing. The failure to generate sufficient revenues or raise additional capital may have a material and adverse effect upon us and our shareholders.  Management’s plans with regard to these matters encompass the following actions: (i) obtaining funding from new investors to alleviate our working capital deficiency, and (ii) implementing a plan to generate sales. Our continued existence is dependent upon our ability to resolve our liquidity problems and increase profitability in our current business operations. However, the outcome of management’s plans cannot be ascertained with any degree of certainty. Our financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties.  Liquidity and Capital Resources  Cash flow from operations.  Net cash flow used in operating activities for the three months ended March 31, 2017 was $19,434 as compared to $23,031 for the same period ended 2016.  Cash Flows from Financing  The net cash flows from financing activities for the three months ended March 31, 2017 were $19,434 as compared to $22,992 for the same period ended 2016.  Off Balance Sheet Arrangements  We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.  12  Critical Accounting Policies  The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Note 1 to the Financial Statements describes the significant accounting policies and methods used in the preparation of the Financial Statements. Estimates are used for, but not limited to, contingencies and taxes. Actual results could differ materially from those estimates. The following critical accounting policies are impacted significantly by judgments, assumptions, and estimates used in the preparation of the Financial Statements.  We are subject to various loss contingencies arising in the ordinary course of business. We consider the likelihood of loss or impairment of an asset or the incurrence of a liability, as well as our ability to reasonably estimate the amount of loss in determining loss contingencies. An estimated loss contingency is accrued when management concludes that it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. We regularly evaluate current information available to us to determine whether such accruals should be adjusted.  We recognize deferred tax assets (future tax benefits) and liabilities for the expected future tax consequences of temporary differences between the book carrying amounts and the tax basis of assets and liabilities. The deferred tax assets and liabilities represent the expected future tax return consequences of those differences, which are expected to be either deductible or taxable when the assets and liabilities are recovered or settled. Future tax benefits have been fully offset by a 100% valuation allowance as management is unable to determine that it is more likely than not that this deferred tax asset will be realized.  Recent Accounting Pronouncements  We have reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe that any future adoption of such pronouncements will have a material impact on our financial condition or the results of our operations.  ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.  Not Applicable  ITEM 4. CONTROLS AND PROCEDURES  Disclosure Controls and Procedures  Each of our principal executive and principal financial officer has evaluated the effectiveness of our disclosure controls and procedures, as defined in Rules 13a - 15(e) and 15d - 15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), as of the end of the period covered by this quarterly report. Based on their evaluation, each such person concluded that our disclosure controls and procedures were not effective due to material weaknesses in our internal control over financial reporting as of March 31, 2017. Our management intends, during the 2017 fiscal year, to design and implement processes and procedures that will provide reasonable assurance regarding the reliability of our financial reporting and preparation of financial statements for external purposes in accordance with generally accepted accounting principles.  Changes in Internal Control over Financial Reporting.  Our management has evaluated whether any change in our internal control over financial reporting occurred during the last fiscal quarter. Based on that evaluation, management concluded that there has been no change in our internal control over financial reporting during the relevant period that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.  13  PART II - OTHER INFORMATION  ITEM 1. LEGAL PROCEEDINGS  None  ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS  On January 15, 2017, the Company issued, as compensation for services provided, 5,000 common shares with a fair value of $1.04 for total non-cash expense of $5,200.  On March 6, 2017, the Company issued, as compensation for services provided, 32,500 common shares with a fair value of $1.04 for total non-cash expense of $33,800.  On April 10, 2017, the Company issued, as compensation for services provided, 50,000 common shares with a fair value of $1.04 for total non-cash expense of $52,000.  On August 1, 2017, the Company issued, as compensation for services provided, 150,000 common shares with a fair value of $0.052 for total non-cash expense of $7,800.  On August 11, 2017, the Company issued, as compensation for services provided, 250,000 common shares with a fair value of $0.52 for total non-cash expense of $13,000.  ITEM 3. DEFAULTS UPON SENIOR SECURITIES  None  ITEM 4. MINE SAFETY DISCLOSURES  Not applicable.  ITEM 5. OTHER INFORMATION  On July 19, 2017, our independent registered public accounting firm, KLJ & Associates, LLP, resigned as our independent registered public accounting firm. On July 21, 2017, our Board of Directors approved the engagement of Michael Gillepsie & Associates, PLLC, as our independent registered public accounting firm for the year ending December 31, 2017, effective immediately.  ITEM 6. EXHIBITS  (a) Documents furnished as exhibits hereto:  Exhibit No.Description31.1Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 200231.2Certification of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 200232.1Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002101.INSXBRL Instance Document101.SCHXBRL Taxonomy Extension Schema Document101.CALXBRL Taxonomy Calculation Linkbase Document101.DEFXBRL Taxonomy Extension Definition Linkbase Document101.LABXBRL Taxonomy Label Linkbase Document101.PREXBRL Taxonomy Presentation Linkbase Document   14  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 thereunto duly authorized.  REMSLEEP HOLDINGS CORP.Date: January 23, 2018By: /s/Tom WoodTom WoodPrincipal Executive Officer/Principal Financial Officer/Director  15