SMSA CRANE ACQUISTION CORP. (OTCBB:SSCR) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01

Changes in Registrants 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).

SMSA CRANE ACQUISTION CORP. (OTCBB:SSCR) Recent Trading Information

SMSA CRANE ACQUISTION CORP. (OTCBB:SSCR) closed its last trading session at 0.0000 with shares trading hands.