Item 4.01 Changes in Registrant's Certifying Accountant.
On January 1, 2022, the partners and professional staff of Briggs & Veselka Co.
("B&V"), which was engaged as the independent registered public accounting firm
of Ramaco Resources, Inc. (the "Company"), joined Crowe LLP ("Crowe"). As a
result of this transaction, B&V resigned as the Company's independent registered
public accounting firm on January 20, 2022. On January 21, 2022, following the
resignation of B&V, the Company, through and with the approval of its Audit
Committee, appointed Crowe as its independent registered public accounting firm.
The reports of B&V on the financial statements of the Company for the fiscal
years ended December 31, 2020 and 2019 did not contain any adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
During the Company's fiscal years ended December 31, 2020 and 2019 and through
January 20, 2022, there were no disagreements between the Company and B&V 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 B&V, would have caused B&V to make reference to the subject
matter of the disagreements in connection with its audit reports on the
Company's financial statements. During the Company's past fiscal years ended
December 31, 2020 and 2019 and the interim period through January 20, 2022, B&V
did not advise the Company of any of the matters specified in Item 304(a)(1)(v)
of Regulation S-K.
The Company provided B&V with a copy of this report on Form 8-K in accordance
with Item 304(a) of Regulation S-K prior to its filing with the Securities and
Exchange Commission and requested that B&V furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements and, if it does not agree, the respects in which it
does not agree. A copy of the letter from B&V is filed as Exhibit 16.1 hereto.
During the Company's two most recently completed fiscal years and the interim
period through the date of engagement of Crowe, neither the Company nor anyone
on behalf of the Company consulted with Crowe regarding (a) 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 Company's financial
statements as to which the Company received a written report or oral advice that
was an important factor in reaching a decision on any accounting, auditing or
financial reporting issue; or (b) any matter that was the subject of a
disagreement or a reportable event as defined in Items 304(a)(1)(iv) and (v),
respectively, of Regulation S-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit
No. Description
16.1 Letter from Briggs & Veselka Co. to Securities and Exchange Commission
dated January 21, 2022.
104 Cover Page Interactive Data File (formatted as Inline XBRL and contained
in Exhibit 101)
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RAMACO RESOURCES, INC. 
