Two Rivers Water & Farming Company (OTCMKTS:TURV) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 under the heading “Change in Registrant’s Certifying Accountant” in the current report on Form 8-K that we filed with the Securities and Exchange Commission on November 30, 2017.

Item 4.01. Changes in Registrant’s Certifying Accountant.

On December 1, 2017, the audit committee of our board of directors approved the engagement of M&K CPAS, PLLC, or M&K, as our independent registered public accounting firm for the year ending, December 31, 2017. We signed an engagement letter with M&K on December 4, 2017.

During the years ended December 31, 2015 and 2016 and the subsequent interim period from January 1, 2017 through December 3, 2017, neither we nor anyone on our behalf consulted with M&K with respect to either (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and neither a written report nor oral advice was provided to us by M&K that was an important factor we considered in reaching a decision as to any accounting, auditing or financial reporting issue or (b) any matter that was either the subject of a “disagreement” or a “reportable event,” each as described in Regulation S-K Item 304(a)(1)(v).

About Two Rivers Water & Farming Company (OTCMKTS:TURV)

Two Rivers Water & Farming Company acquires and develops irrigated farmland and associated water rights and infrastructure. The Company converts irrigated farmland from traditional use to grow marginally profitable feed crops to use for growing fruit and vegetable crops. The Company’s segments include Farms and Water. The Company’s crop production consisted of cabbage, pumpkins and squash grown for human consumption, as well as feed crops, such as alfalfa, corn, oats and sorghum, planted as part of its crop rotation practice. The Company’s business model integrates irrigated farming and water distribution in a manner developed for semi-arid regions in the southwestern United States. The Company’s area of focus is the Arkansas River Basin, on the southern Front Range in Colorado.