INFINITY ENERGY RESOURCES,: Change In Registrant'S Certifying Accountant

The following excerpt is from the company's SEC filing.

Infinity Energy Resources, Inc. (the “Registrant” or “Company”) is filing this amendment to its Current Report on Form 8-K that it filed on January 16, 2015 (the “January 16 Report”) in response to a request from L.L. Bradford & Company, LLC (“Bradford”) to provide clarification regarding the January 16 Report.

On January 16, 2015, the Registrant was notified by Bradford that the firm resigned as the Registrant’s independent registered public accounting firm.  In connection with the resignation, Bradford informed the Company that it will no longer service SEC reporting companies because partners in its SEC p ractice moved to RBSM, LLP (“RBSM”).  Except as noted in the paragraph immediately below, the report of Bradford on the Company’s  consolidated financial statements for the year ended December 31, 2013, did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.

The report provided by Bradford in connection with the Company's consolidated financial statements for the fiscal year-ended December 31, 2013, contained an explanatory paragraph regarding substantial doubt about the Registrant's ability to continue as a going concern.

There were no disagreements between the Company and Bradford 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 Bradford, would have caused Bradford to make reference to the subject matter of the disagreements in connection with its reports on the company's financial statements; and there were no other reportable events as that term is described in Item 304(a)(1)(v) of Regulation S-K.

On January 21, 2015, the Company provided Bradford with a copy of the disclosures it is making in response to Item 4.01 on this Current Report on Form 8-K, and requested that Bradford furnish it with a letter addressed to the Securities & Exchange Commission stating whether it agrees with the above statements. A copy of the letter dated February 3, 2015, is filed as Exhibit 16.1 to this Current Report on Form 8-K and is hereby incorporated by reference herein.

As reported above, on January 16, 2015, the Audit Committee appointed RBSM, LLP to be the Company's independent registered public accountant for the fiscal year ending December 31, 2014. During the two most recent completed fiscal years and through January 21, 2015, neither the Company nor anyone on its behalf consulted with RBSM, LLP regarding any of the following: (i) the application of accounting principles to a specific transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the company's financial statements, and none of the following was provided to the Company (a) a written report, or (b) oral advise that RBSM, LLP concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (iii) any matter that was subject of a disagreement, as the term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as described in Item 304(a)(1)(v) of Regulation S-K.

The above information was disclosed in a filing to the SEC. To see this filing in its entirety, click here.

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