Item 4.01 Changes in Registrant's Certifying Accountant.

Somerset CPA's, P.C. ("Somerset") has informed Noble Roman's, Inc. (the "Registrant") that it will not seek re-appointment as the Registrant's auditor for 2023 because in connection with an acquisition of certain assets of Somerset in 2023, Somerset agreed to not seek re-appointment with any company with a class of securities registered under Section 12 of the Securities Exchange Act of 1933, as amended, which would include the Registrant. Somerset had served as the Registrant's auditor since 2007. The board of directors of the Registrant is evaluating alternative independent accountants to serve as the Registrant's auditor for 2023.

Somerset's report on the consolidated balance sheets of the Registrant and subsidiaries as of December 31, 2022 and 2021, the related consolidated statements of operations, changes in stockholders' equity and cash flows for each of the three years in the period ended December 31, 2022, and the related notes, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 31, 2022 and 2021, and the subsequent interim period through the date hereof, there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Registrant and Somerset on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Somerset's satisfaction, would have caused Somerset to make reference thereto in their reports; and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Registrant has requested that Somerset furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of Somerset's letter, dated April 20, 2023, is filed as Exhibit 16.1 to this Form 8-K.]

Item 9.01 - Financial Statements and Exhibits.

(d) The following exhibits are filed as part of this report:





Exhibit Number   Description
  16.1             Letter of Somerset CPA's, P.C. dated April 20, 2023




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