VERTEX ENERGY, INC. (NASDAQ:VTNR) Files An 8-K Changes in Registrant’s Certifying Accountant

ITEM 4.01

CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT.

On April 5, 2017, the Board of Directors and Audit Committee of
Vertex Energy, Inc. (the Company, we and us)
engaged Ham, Langston Brezina, L.L.P. (HLB) as the
Companys independent registered public accounting firm for the
year ended December 31, 2017. Previously, on March 31, 2017, Hein
Associates LLP (Hein) had informed the Company that it
declined to stand for reappointment as the Companys independent
auditor for the year ended December 31, 2017.

Other than for the inclusion of a paragraph describing the
uncertainty of the Companys ability to continue as a going
concern (for the year ended December 31, 2015), Heins reports on
the Companys financial statements for the years ended December
31, 2016 and 2015, contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.

During the Companys two most recent fiscal years and the
subsequent interim period preceding Heins dismissal, there were:
(i) no disagreements (within the meaning of Item304(a) of
Regulation S-K) with Hein on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of Hein, would have caused it to make reference to
the subject matter of the disagreements in its report on the
consolidated financial statements of the Company; and (ii) no
reportable events (as such term is defined in
Item304(a)(1)(v) of Regulation S-K), except for material
weaknesses in the Companys internal control over financial
reporting as described in the Companys Annual Reports on Form
10-K for the years ended December 31, 2016 and 2015, which have
not been corrected as of the date of this filing.

The Company has provided Hein with a copy of this Form 8-K prior
to its filing with the U.S. Securities and Exchange Commission
(SEC) and requested Hein to furnish to the Company a
letter addressed to the SEC stating that it agrees with the
statements made above. A copy of Heins letter datedApril 5,
2017is attached asExhibit 16.1to this Form 8-K.

During the Companys two most recent fiscal years and the
subsequent interim period preceding HLBs engagement, neither the
Company nor anyone on its behalf consulted HLB 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 Companys financial
statements, and no written report or oral advice was provided to
the Company that HLB 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 a disagreement or reportable
event (within the meaning of Item304(a) of Regulation S-K and
Item304(a)(1)(v) of Regulation S-K, respectively).

In approving the selection of HLB as the Companys independent
registered public accounting firm, the Board of Directors and the
Audit Committee considered all relevant factors, including that
no non-audit services were previously provided by HLB to the
Company.

ITEM 9.01

FINANCIAL STATEMENTS AND EXHIBITS.

About VERTEX ENERGY, INC. (NASDAQ:VTNR)

Vertex Energy, Inc. is an environmental services company that recycles industrial waste streams and off-specification commercial chemical products. The Company focuses on recycling used motor oil and other petroleum by-products. The Company’s segments include the Black Oil, Refining and Marketing, and Recovery divisions. The Company’s product categories include Used Motor Oil, Fuel Oil, pyrolysis gasoline (Pygas), Gasoline Blendstock and Base Oil. The Black Oil division is engaged in operations across the used motor oil recycling value chain, including collection, aggregation, transportation, storage, refinement and sales of aggregated feedstock and re-refined products to end users. The Refining and Marketing division is engaged in the aggregation of feedstock, re-refining it into end products, and selling these products to customers. The Recovery division is a provider of generator solutions for the recovery and management of hydrocarbon streams.

VERTEX ENERGY, INC. (NASDAQ:VTNR) Recent Trading Information

VERTEX ENERGY, INC. (NASDAQ:VTNR) closed its last trading session down -0.01 at 1.02 with 39,869 shares trading hands.