TGRO Tiger Oil and Energy Inc (CE)

  ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On October 26, 2017, Board of Directors of the Registrant dismissed Pinaki & Associates, LLC, its independent registered public account firm.

On October 26, 2017, the PCAOB revoked the PCAOB registration of Pinaki & Associates. The PCAOB found that Pinaki & Associates violated PCAOB rules and Standards in connection with the fiscal year end 2014 audits of four issuer clients.

The Board of Directors of the Registrant and the Registrant's Audit Committee approved of the dismissal of Pinaki & Associates as its independent auditor. None of the reports of Pinaki & Associates on the Company's financial statements for either of the past two years or subsequent interim period contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles.

During the registrant's two most recent fiscal years and the subsequent interim periods thereto, there were no disagreements with Pinaki & Associates whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Pinaki & Associates satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the registrant's financial statements.

We have authorized Pinaki & Associates and Sadler Gibbs (previous auditor who completed the last audit) to respond fully to the inquiries of any successor accountant.

The Company provided a copy of the foregoing disclosures to Pinaki & Associates and Sadler Gibbs prior to the date of the filing of this Report and requested that they furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not they agree with the statements in this Report. A copy of such letter will be filed filed as Exhibit 16.1 to this Form 8-K upon its receipt.