UNITED
STATES

SECURITIES
AND EXCHANGE COMMISSION

WASHINGTON,
DC 20549



FORM 10-Q/A

Amendment
No. 1



|☒ | QUARTERLY
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | -------------------------------------------------------------------------------------------



For the quarterly period ended March
31, 2018



|☐ | TRANSITION
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | --------------------------------------------------------------------------------------------



For the transition period from _______________
to ________________



Commission File Number 000-53754








VYSTAR
CORPORATION

(Exact Name of Registrant as Specified in
its Charter)



|Georgia                                                                |  | 20-2027731                               
|---------------------------------------------------------------------- |  | -----------------------------------------
|(State or other jurisdiction
of
        incorporation or organization) |  | (IRS Employer
        Identification No.)



101 Aylesbury
Rd

Worcester, MA 01609






(Address of Principal Executive Offices, Zip Code)



(508) 791-9114




(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 ☒ 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 ☐



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 ☐                     | Accelerated
filer ☐            
|------------------------------------------------- | -------------------------------
|Non-accelerated
    filer ☐                       | Smaller
    reporting company ☒
|(Do not check if a smaller reporting
    company) | Emerging
    growth company ☐  



Indicate by check mark whether the registrant is a shell company
(as defined in Rule 12b-2 of the Exchange Act.) YES ☐ NO ☒



As of May 14, 2018, there were 216,676,067 shares of the Registrant’s common stock, par value $0.0001 per share, outstanding.
















EXPLANATORY NOTE





The purpose of this Amendment No. 1
on Form 10–Q/A to Vystar Corporation’s  quarterly report on Form 10–Q for the period ended March 31, 2018,
filed with the Securities and Exchange Commission on May 21, 2018 is solely to amend the  certifications pursuant to Item
601(b)(31)(i) of Regulation S-K.



Except as expressly set forth above, this Amendment No. 1  does not, and does
not purport to, amend, update, change or restate the information in any other item of the Form 10-Q or reflect any events
that have occurred after the date of the Form 10-Q.

















|ITEM
6. | EXHIBITS
|------- | --------



Exhibit
Index



|Number |  | Description                                                                                                                                                                 
|------ |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |  |                                                                                                                                                                             
|31.1 * |  | Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                                          
|       |  |                                                                                                                                                                             
|31.2 * |  | Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                                          
|       |  |                                                                                                                                                                             
|32.1 * |  | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
|       |  |                                                                                                                                                                             





*
Filed herewith













SIGNATURES



Pursuant
to the requirements of Section 13 or 15(d) 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.



|                       | VYSTAR
    CORPORATION
|---------------------- | ----------------------
|                       |                       
|Date:
    May 22, 2018 | By:                   
|                       |                       
|                       |