Item 4.01 Changes in Registrant’s Certifying Accountant.
On September 23, 2020, the Audit Committee of the Board of Directors of Comstock Mining Inc. (“Comstock”), upon completion of a formal proposal process with independent accounting firms, dismissed Deloitte & Touche LLP (“D&T”) as its independent public accountants and selected DeCoria, Maichel & Teague (“dm-t”) as the independent public accountants to audit the financial statements of Comstock and its consolidated subsidiaries for the fiscal year ending December 31, 2020.
The reports of D&T on the consolidated financial statements of Comstock as of and for the fiscal years ended December 31, 2017, 2018, and 2019 did not contain any adverse opinion or disclaimer of opinion. These reports were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2017, 2018, and 2019 there were no disagreements between D&T and Comstock 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 D&T, would have caused D&T to make reference to the subject matter of the disagreements in connection with their reports. Furthermore, during the fiscal years ended December 31, 2017, 2018, and 2019, there were no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K). The fiscal years ended December 31, 2018, and 2019 are Comstock’s two most recent completed fiscal years.
During the fiscal years ended December 31, 2017, 2018, and 2019 neither Comstock nor anyone on its behalf consulted dm-t 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 Comstock's consolidated financial statements, or (ii) any matter that was either the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Comstock provided D&T with a copy of this disclosure and requested D&T to furnish Comstock with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of D&T’s letter is filed as an exhibit to this Report.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.