AMNCB Amincor Inc (PK)

ITEM 4.01 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On September 8, 2014, Amincor, Inc. (the "Company") dismissed Rosen Seymour Shapss Martin & Company LLP as its independent registered public accounting firm. On September 9, 2014, the Company engaged Marcum LLP as its independent registered public accounting firm. Rosen Seymour Shapss Martin & Company LLP audited our financial statements for the years ended December 31, 2013 and 2012. The dismissal of Rosen Seymour Shapss Martin & Company LLP was approved by our Board of Directors on September 5, 2014. Rosen Seymour Shapss Martin & Company LLP did not resign or decline to stand for re-election.

The report of Rosen Seymour Shapss Martin & Company LLP dated April 15, 2014 on our balance sheets as of December 31, 2013 and 2012 and the related statements of operations, stockholders' (deficit) equity and cash flows for each of the years in the three year period ended December 31, 2013 did not contain an adverse opinion or a disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope, or accounting principles, except such report contained an explanatory paragraph indicating that there is substantial doubt about the Company's ability to continue as a going concern.

During our two most recent fiscal years and the subsequent interim period preceding our decision to dismiss Rosen Seymour Shapss Martin & Company LLP, we had no disagreements with the firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of Rosen Seymour Shapss Martin & Company LLP would have caused it to make reference to the subject matter of the disagreement in connection with its report and no "reportable events" as defined in Item 304(a)(i)(v) of Regulation S-K were communicated.

During our two most recent fiscal years and the subsequent interim period prior to retaining Marcum LLP (1) neither we nor anyone on our behalf consulted Marcum LLP regarding (a) either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements or (b) any matter that was the subject of a disagreement or a reportable event as set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K, and (2) Marcum LLP did not provide us with a written report or oral advice that they concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue.

We provided Rosen Seymour Shapss Martin & Company LLP with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that the firm furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in this Current Report on Form 8-K, and if not, stating the aspects with which they do not agree. A copy of the letter provided by Rosen Seymour Shapss Martin & Company LLP is filed as Exhibit 16.1 to this amended Current Report on Form 8-K.