EXPL Endurance Exploration Group Inc (CE)

Item 4.01  Changes in Registrant’s Certifying Accountant.

On October 8, 2018, the Board of Directors approved the engagement of Thayer O’Neal Company, LLC (“Thayer O’Neal”), as the independent registered public accounting firm for Endurance Exploration Group, Inc. (“Endurance” or the “Company”) for the 2018 fiscal year.  Thayer O’Neal replaces Green & Company CPAs, which is the subject of an acquisition by another accounting firm.  

The reports of Green & Company on the Company’s consolidated financial statements for the fiscal years ended December 31, 2016 and 2017 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principle.

During the fiscal years ended December 31, 2016 and December 31, 2017, and the subsequent interim period through September 30, 2018 there have been (i) no disagreements with Green & Company CPAs on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Green & Company CPAs, would have caused them to make reference to the subject matter of the disagreements in their reports on the financial statements for such fiscal years, and (ii) no “reportable events,” as such term is defined in Item 304(a)(1)(v) of Regulation S-K.

During the fiscal years ended December 31, 2016 and December 31, 2017, and the subsequent interim period through September 30, 2018, neither the Company nor anyone on its behalf, consulted with Thayer O’Neal regarding (i) the application of accounting principles to a specified transaction (either completed or proposed), the type of audit opinion that might be rendered on the Company’s financial statements, or any other matter and neither a written report nor oral advice was provided to the Company that Thayer O’Neal concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii)any matter that was the subject of a “disagreement” as such term is defined in Item 304(a)(1)(iv) of Regulation S-K, or (iii) any “reportable event” as such term is defined in Item 304 (a)(1)(v) of Regulation S-K.

The Company has provided Green & Company CPAs with a copy of the disclosure set forth in this Item 4.01 and has requested that Green & Company CPAs furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the statements made herein, each as required by applicable SEC rules. A copy of Green & Company CPAs’ letter will be filed as Exhibit 16.1.