Nuverra Environmental Solutions, Inc. (OTCMKTS:NESC) Files An 8-K Changes in Registrant’s Certifying Accountant
ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

On November 16, 2017, Hein & Associates LLP (“Hein”), the independent registered public accounting firm for Nuverra Environmental Solutions, Inc. (the “Company”), combined with Moss Adams LLP (“Moss Adams”), and Hein’s partners and employees joined Moss Adams. As a result of this combination, on November 16, 2017, Hein resigned as the Company’s independent registered public accounting firm. Concurrent with Hein’s resignation, on and effective as of November 16, 2017, the audit committee of the Company’s board of directors approved the engagement of Moss Adams as the new independent registered public accounting firm for the Company to audit the Company’s financial statements for the fiscal year ended December 31, 2017. In connection with the engagement, Hein assigned its rights and responsibilities under its agreement with the Company to Moss Adams and Moss Adams assumed Hein’s contractual rights and responsibilities to the same terms as the Company’s agreement with Hein.

The audit report of Hein on the consolidated financial statements of the Company and its subsidiaries for the year ended December 31, 2016 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, scope, or accounting principles, except that the audit report did include an explanatory paragraph expressing substantial doubt regarding the Company’s ability to continue as a going concern.

During the most recent fiscal year ended December 31, 2016 and through the subsequent interim period preceding Hein’s resignation, there were (i) no disagreements between the Company and Hein 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 Hein, would have caused Hein to make reference thereto in their reports on the Company’s financial statements for those periods, or (ii) reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

During the most recent fiscal year ended December 31, 2016 and through the subsequent interim period preceding Moss Adam’s engagement, the Company did not consult with Moss Adams on either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company’s consolidated financial statements, and Moss Adams did not provide either a written report or oral advise to the Company that Moss Adams concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; (ii) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K; or (iii) a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Hein a copy of the disclosures in this Form 8-K prior to the time this Form 8-K was filed with the Securities and Exchange Commission (the “SEC”). The Company requested that Hein furnish it with a letter addressed to the SEC stating whether or not it agrees with the Company’s statements herein and, if not, stating the respects in which it did not agree. A copy of the letter, dated November 20, 2017, is filed as Exhibit 16.1 to this Form 8-K.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

EXHIBIT INDEX

Nuverra Environmental Solutions, Inc. Exhibit
EX-16.1 2 ex161-hein8kletter.htm EXHIBIT 16.1 Exhibit Exhibit 16.1November 20,…
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About Nuverra Environmental Solutions, Inc. (OTCMKTS:NESC)

Nuverra Environmental Solutions, Inc. (Nuverra) provides environmental solutions to customers focused on the development and production of oil and natural gas from shale formations. The Company’s environmental solutions include delivery, collection, treatment, recycling, disposal of water, wastewater, waste fluids, hydrocarbons, and restricted solids that are part of the drilling, completion, and production of shale oil and natural gas. The Company operates through three segments, which include the Northeast division comprising the Marcellus and Utica Shale areas; the Southern division comprising the Haynesville, Eagle Ford and Permian Basin Shale areas, and the Rocky Mountain division comprising the Bakken Shale area. Nuverra operates in select shale areas in the United States, including oil shale areas consisting of the Bakken, Eagle Ford and Permian Shale areas, and natural gas shale areas in Haynesville, Marcellus and Utica.