EP Empire Petroleum Corporation

(a) On August 18, 2022, Moss Adams LLP (“Moss Adams”) resigned as the independent registered public accounting firm of Empire Petroleum Corporation, a Delaware corporation (the “Corporation”). Moss Adams was not engaged to perform any work beyond the review of the Corporation’s unaudited condensed consolidated financial statements as of June 30, 2022, and for the three-month and six-month periods ended June 30, 2022, included in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2022.

The report of Moss Adams on the financial statements for the year ended December 31, 2021 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principle.

During the year ended December 31, 2021 and the subsequent interim period through August 18, 2022, there were no “disagreements” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304) with Moss Adams 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 Moss Adams would have caused Moss Adams to make reference thereto in its reports on the Corporation’s financial statements for such year. During the year ended December 31, 2021 and the subsequent interim period through August 18, 2022, there have been no “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the material weakness identified as of December 31, 2021 in the Corporation’s internal control over financial reporting as the Corporation does not have sufficient resources in our accounting function with appropriate accounting expertise to appropriately apply GAAP for complex and non-routine transactions and prepare associated financial statement disclosures.

Pursuant to Item 304(a)(3) of Regulation S-K, the Corporation provided Moss Adams with a copy of the disclosures it is making herein and requested that Moss Adams furnish the Corporation with a letter addressed to the SEC stating whether Moss Adams agrees with the above statements. A copy of such letter, dated August 23, 2022, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) On August 23, 2022, Grant Thornton LLP (“Grant Thornton”) was engaged by the Corporation’s Audit Committee as the Corporation’s new independent registered public accounting firm for the fiscal year ending December 31, 2022, effective immediately.

During the fiscal years ended December 31, 2021 and December 31, 2020 and through the subsequent interim period as of August 23, 2022, neither the Corporation, nor any party on behalf of the Corporation, consulted with Grant Thornton regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the audit opinion that might be rendered regarding the Corporation’s consolidated financial statements, and no written report or oral advice was provided to the Corporation by Grant Thornton that was an important factor considered by the Corporation in deciding on any accounting, auditing or financial reporting issue, or (ii) any matter subject to any “disagreement” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).