10-K/A
 AMENDMENT NO. 1 TO FORM 10-K

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K/A

 (Amendment No. 1)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the year ended December 31, 2022

 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: 000-53212

 Eline
 Entertainment Group, Inc.

 (Exact name of registrant as specified in its charter)

 Wyoming

 88-0429856

 (State or other jurisdiction of

incorporation or organization)

 (I.R.S. Employer

 Identification No.)

 1113, Tower 2, Lippo
Centre, 89 Queensway, Admiralty, Hong Kong

 (Address of principal executive offices) (Zip Code)

 +852 3703 6155

 (Registrant's telephone number, including area
code)

 N/A

 (Former name, former address and former fiscal year,
if changed since last report)

 Securities registered pursuant to Section 12(b) of
the Exchange Act:

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 None

 EEGI

 N/A

 Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not required
to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes No

 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 every Interactive Data File required to be submitted 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 such files). Yes No

 Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large
accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 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 has
filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting
under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its
audit report.

 If securities are registered pursuant to Section 12(b)
of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of
an error to previously issued financial statements.

 Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's
executive officers during the relevant recovery period pursuant to §240.10D-1(b).

 Indicate by check mark whether the registrant is a
shell company (as defined in Rule 12b-2 of the Act). Yes No

 The aggregate market value of common stock held by
non-affiliates of the registrant was approximately $81,917,844 as of June 30, 2022, the last business day of the registrant's
most recently completed second fiscal quarter.

 The number of shares of the registrant's common stock
outstanding on March 29, 2023 was 8,524,529,727.

 DOCUMENTS INCORPORATED BY REFERENCE

 None.

 EXPLANATORY NOTE

 This Amendment No. 1 to Form 10-K (this "Amendment")
amends the Annual Report on Form 10-K of Eline Entertainment Group, Inc. (the "Company") for the year ended December 31,
2022, originally filed with the Securities and Exchange Commission (the "SEC") on March 31, 2023 (the "Original Form
10-K"). This Amendment is being filed for the purpose of correcting the disclosure in Item 9A- Controls and Procedures of
the Original Filing Item 9A, restated in its entirety, to include a clear definitive statement disclosing management's conclusion
on the effectiveness of the Company's internal controls over financial reporting at the end of the fiscal year as required by Item 307
of Regulation S-K.

 Pursuant to Rule 12b-15 under the Securities Exchange
Act of 1934, as amended (the "Exchange Act"), this Amendment also contains new certifications pursuant to Sections 302 of
the Sarbanes-Oxley Act of 2002, which are attached hereto.

 Except for the foregoing amended information,
this Amendment does not amend or update any other information contained in the Original Form 10-K, or reflect any events that have occurred
after the filing of the Original Form 10-K. Accordingly, this Amendment should be read in conjunction with the Original Form 10-K.

 ITEM 9A. Controls and Procedures.

 a) Evaluation of Disclosure Controls and Procedures

 We conducted an evaluation, under the supervision
and with the participation of our management, of the effectiveness of the design and operation of our disclosure controls and procedures.
The term "disclosure controls and procedures," as defined in Rules 13a-15(e) and 15d-15(e) under the Securities and Exchange
Act of 1934, as amended ("Exchange Act"), means controls and other procedures of a company that are designed to ensure that
information required to be disclosed by the company in the reports it files or submits under the Exchange Act is recorded, processed,
summarized and reported, within the time periods specified in the Securities and Exchange Commission's rules and forms. Disclosure
controls and procedures also include, without limitation, controls and procedures designed to ensure that information required to be
disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company's
management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate,
to allow timely decisions regarding required disclosure. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer
concluded that, as of December 31, 2022, our disclosure controls and procedures were not effective at the reasonable assurance level.

 b) Management's Report on Internal Control Over Financial
Reporting.

 Our management is responsible for establishing
and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange
Act of 1934. Our internal control over financial reporting is a process designed by, or under the supervision of, our CEO and CFO, or
persons performing similar functions, and effected by our board of directors, management and other personnel, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
accounting principles generally accepted in the United States of America (GAAP). Our internal control over financial reporting includes
those policies and procedures that: (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect
the transactions and disposition of the assets of our company; (ii) provide reasonable assurance that transactions are recorded as necessary
to permit preparation of financial statements in accordance with GAAP and that receipts and expenditures of our company are being made
only in accordance with authorization of management and directors of our company; and (iii) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or disposition of our assets that could have a material effect on the financial
statements.

 Our management, including our principal executive
officer and principal financial officer, assessed the effectiveness of our internal control over financial reporting at December 31,
2022 In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO) in Internal Control—Integrated Framework (2013). Based on that assessment under those criteria, management has determined
that, as of December 31, 2022, our internal control over financial reporting was not effective.

 Our internal controls are not effective for the
following reasons: (1) lack of a functioning audit committee and lack of a majority of outside directors on the Company's board
of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2)
inadequate segregation of duties consistent with control objectives; (3) insufficient written policies and procedures for accounting
and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (4) ineffective
controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by the
Company's Chief Financial Officer in connection with the review of our financial statements as of December 31, 2022 and communicated
the matters to our management.

 Management believes that the material weaknesses
set forth in items (2), (3) and (4) above did not have an effect on the Company's financial results. However, management believes
that the lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors,
resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures can result in the
Company's determination to its financial statements for the future years.

 We are committed to improving our financial organization.
As part of this commitment, we intend to create a position to segregate duties consistent with control objectives and will increase our
personnel resources and technical accounting expertise within the accounting function when funds are available to the Company: i) Appointing
one or more outside directors to our board of directors who shall be appointed to the audit committee of the Company resulting in a fully
functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures;
and ii) Preparing and implementing sufficient written policies and checklists which will set forth procedures for accounting and financial
reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements.

 Pursuant to Regulation S-K Item 308(b), this Annual
Report on Form 10-K does not include an attestation report of our company's registered public accounting firm regarding internal
control over financial reporting.

 Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance
with the policies or procedures may deteriorate. A control system, no matter how well designed and operated can provide only reasonable,
but not absolute, assurance that the control system's objectives will be met. The design of a control system must reflect the fact
that there are resource constraints, and the benefits of controls must be considered relative to their cost.

 c) Changes in Internal Control over Financial Reporting

 During the year ended December 31, 2022, there
were no other changes in our internal controls over financial reporting, which were identified in connection with our management's
evaluation required by paragraph (d) of rules 13a-15 and 15d-15 under the Exchange Act, that materially affected, or is reasonably likely
to have a material effect on our internal control over financial reporting.

 ITEM 15. EXHIBIT AND FINANCIAL STATEMENT SCHEDULES.

 (a) List of Documents Filed as a Part of This Report:

 (3) Index to Exhibits:

 See exhibits listed under Part (b) below.

 (b) Exhibits:

 EXHIBIT INDEX

 31.1

 Certification of Chief Executive Officer pursuant to Rule 13(a)-14(a)/15(d)-14(a) of the Securities Act of 1934

 31.2

 Certification of Chief Financial Officer pursuant to Rule 13(a)-14(a)/15(d)-14(a) of the Securities Act of 1934

 32.1

 Certification of Chief Executive Officer Executive Officer under Section 1350 as Adopted pursuant Section 906 of the Sarbanes-Oxley Act of 2002

 32.2

 Certification of Chief Financial Officer under Section 1350 as Adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 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.

 December
 23, 2024

 ELINE ENTERTAINMENT GROUP, INC.

 /s/ Shing Hei Lee

 Name: Shing Hei Lee

 Chief (Principal) Executive Officer and Chief (Principal) Financial Officer

 Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

 SIGNATURE

 TITLE

 DATE

 /s/ Shing Hei Lee

 Chief Executive Officer (principal executive officer), Chief Financial Officer (principal financial and accounting officer), and Director

 December 23, 2024

 Shing Hei Lee

 /s/ Chi Ching Hung

 Chairman and Director

 December 23, 2024

 Chi Ching Hung