Changes in

s Certifying Accountant

Dismissal of Previously Engaged Independent Registered Public Accounting Firm

On May 23, 2017, SMSA Crane Acquisition Corp. (the

Company

) dismissed SALBERG & COMPANY, P.A. (

SC

) as the Companys independent registered public accounting firm. This dismissal was approved by the Companys sole director.

SCs reports on the Companys financial statements as of and for the years ended December 31, 2014 and December 31, 2013 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, except that the audit opinion contained an explanatory paragraph expressing substantial doubt about the Companys ability to continue as a going concern.

During the fiscal years ended December 31, 2014 and December 31, 2013 and from January 1, 2015 through May 23, 2017, SCs date of dismissal, there were: (i) no disagreements between the Company and SC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope and procedure, which disagreements, if not resolved to the satisfaction of SC, would have caused SC to make reference to the subject matter of the disagreement(s) in their report; and (ii) no reportable events (as such term is defined in Item 304(a)(1)(v)(A)-(D) of Regulation S-K).

The Company provided SC with a copy of the above disclosure prior to its filing with the SEC and requested that SC furnish the Company with a letter addressed to the Securities and Exchange Commission (the SEC) stating whether or not SC agrees with the above disclosure, and if not, stating the aspects with which SC does not agree. A copy of the letter provided by SC is attached to this Current Report on Form 8-K as Exhibit 16.1.

Engagement of New Independent Registered Public Accounting Firm

On May 23, 2017, the Company, engaged Heaton & Company, PLLC (Heaton PLLC) as the Companys independent registered public accounting firm. During the fiscal years ended December 31, 2014 and December 31, 2013 and from January 1, 2015 through May 23, 2017, Heaton PLLCs date of engagement, neither the Company nor anyone acting on its behalf consulted Heaton PLLC with respect to either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Companys financial statements, and no written report or oral advice was provided by Heaton PLLC to the Company that Heaton PLLC concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to such item) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01

Financial Statements and Exhibits.

ExhibitNo.

Exhibit

16.1

Letter from SALBERG & COMPANY, P.A. addressed to the Securities and Exchange Commission, dated May 23, 2017.

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 hereunto duly authorized.

SMSA Crane Acquisition Corp.

Date: May 23, 2017

By:

/s/ Carmen Bigles

Name:

Carmen Bigles

Title:

Chief Executive Officer

EXHIBIT INDEX

ExhibitNo.

Exhibit

16.1

Letter from SALBERG & COMPANY, P.A. addressed to the Securities and Exchange Commission, dated May 23, 2017.

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