VAPOR CORP. (OTCMKTS:VPCO) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01

(a), (b) The Audit Committee of Vapor Corp. (the Company)
recently completed a competitive process to determine what firm
would serve as the Company’s independent registered public
accounting firm for the year ended December 31, 2016. On December
29, 2016, the Audit Committee determined to dismiss Marcum LLP
(Marcum) as the Company’s independent registered public
accounting firm effective immediately.

The report of Marcum on the Company’s consolidated financial
statements as of and for the years ended December 31, 2015 and
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, except that such report
included an explanatory paragraph with regard to uncertainty as
to the Companys ability to continue as a going concern. During
the years ended December 31, 2014 and 2015, and through December
29, 2016, there were no (a) disagreements with Marcum on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements,
if not resolved to Marcum’s satisfaction, would have caused
Marcum to make reference to the subject matter thereof in
connection with its reports for such years; or (b) reportable
events, as described under Item 304(a)(1)(v) of Regulation S-K.

The Company provided Marcum with a copy of the disclosures it is
making in this Current Report on Form 8-K and requested from
Marcum a letter addressed to the Securities and Exchange
Commission indicating whether it agrees with such disclosures. A
copy of Marcum’s letter dated January 5, 2017 is attached as
Exhibit 16.1.

(d) Exhibits

About VAPOR CORP. (OTCMKTS:VPCO)

Vapor Corp. (Vapor) is a distributor and retailer of vaporizers, e-liquids and electronic cigarettes. The Company operates approximately 20 retail stores in the Southeast of the United States. It also designs, markets and distributes vaporizers, e-liquids, electronic cigarettes and accessories under the Vapor X, Hookah Stix, Vaporin, Krave and Honey Stick brands. Vapor also designs and develops private label brands for distribution customers. Third-party manufacturers produce Vapor’s products to meet their design specifications. Vapor offers e-liquids, vaporizers, e-cigarettes and related products through its vape stores, online, retail channels through its direct sales force, and through third-party wholesalers, retailers and value-added resellers. Retailers of its products include small-box discount retailers, gas stations, drug stores, convenience stores, and tobacco shops throughout the United States. It offers its products in multiple nicotine strengths, flavors and puff counts.

VAPOR CORP. (OTCMKTS:VPCO) Recent Trading Information

VAPOR CORP. (OTCMKTS:VPCO) closed its last trading session down -0.00003 at 0.00007 with 73,713,659 shares trading hands.