Tiger Oil & Energy, Inc. (OTCMKTS:TGRO) Files An 8-K Changes in Registrant’s Certifying Accountant

ITEM 4.01Change in Registrant’s Certifying
Accountant.

(a)Resignation of Independent Registered Public Accounting
Firm.

On January 1, 2017, the accounting firm of Sadler, Gibb
Associates (Sadler Gibb) resigned as the Company’s independent
registered public accounting firm.

The audit reports of Sadler Gibb on the consolidated financial
statements of the Company for each of the two most recent fiscal
years ended December 31, 2015 and December 31, 2014 did not
contain an adverse opinion or a disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or
accounting principles.

During the Company’s two most recent fiscal years ended December
31, 2015 and December 31, 2014 and during the subsequent interim
period from January 1, 20116 through December 31, 2016, (i) there
were no disagreements with Sadler Gibb on any matter of
accounting principles or practices, financial statement
disclosure or auditing scope or procedures that, if not resolved
to Sadler Gibbs satisfaction, would have caused Sadler Gibb to
make reference to the subject matter of the disagreement in
connection with its reports and (ii) there were no reportable
events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Sadler Gibb with a copy of the disclosures
in this report prior to filing with the Securities and Exchange
Commission (the SEC). A copy of Sadler Gibb’s letter dated April
12, 2017 to the SEC, stating whether it agrees with the
statements made in this report, is filed as Exhibit 16.1 to this
report.

(b)Engagement of New Independent Registered Public Accounting
Firm.

On April 10, 2017, the Audit Committee engaged Pinaki Associates,
LLC(Pinaki) as the Company’s independent registered public
accounting firm for the year ending December 31, 2016.

During the two most recent fiscal years ended December 31, 2015
and December 31, 2014 and during the subsequent interim period
from January 1, 2016 through December 31, 2016, neither the
Company nor anyone on its behalf consulted Pinaki regarding
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 Company’s
financial statements, and neither a written report nor oral
advice was provided to the Company that Pinaki concluded was an
important factor considered by the Company in reaching a decision
as to any accounting, auditing or financial reporting issue, or
(ii) any matter that was either the subject of adisagreementor
areportable event, each as defined in Regulation S-K Item
304(a)(1)(v), respectively.

ITEM 9.01Financial Statements and
Exhibits.

Exhibit 16.1:Letter from Sadler Gibb Associates dated April 12,
2017 to the Securities and Exchange Commission.

About Tiger Oil & Energy, Inc. (OTCMKTS:TGRO)

Tiger Oil and Energy, Inc. (TRGO), formerly UTeC, Inc., is an oil exploration company. The Company is engaged in the exploration, development and redevelopment of oil and gas fields in the United States. The Company focuses on additional leaseholds of value that it would be able to increase or return to production, generate revenue and build reserves for future cash flow. The Company evaluates shut in wells in the states of Kansas and Oklahoma. The Company’s subsidiaries include C2R Energy Commodities, Inc. and Jett Rink Oil, LLC.

Tiger Oil & Energy, Inc. (OTCMKTS:TGRO) Recent Trading Information

Tiger Oil & Energy, Inc. (OTCMKTS:TGRO) closed its last trading session up +0.0009 at 0.0269 with 13,130 shares trading hands.