Item 4.01. Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm

On January 23, 2020, the Board of Directors (the "Board") of Tapinator, Inc. (the "Company") dismissed Liggett & Webb, P.A. ("L&W") as the Company's independent registered public accounting firm, effective as of January 23, 2020.

The reports of L&W on the Company's consolidated financial statements for the two most recent fiscal years, ended December 31, 2017 and December 31, 2018, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the two most recent fiscal years, ended December 31, 2017 and December 31, 2018, and through January 23, 2020, (i) there were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, with L&W 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 L&W, would have caused L&W to make reference to the subject matter of the disagreements in connection with its reports on the Company's consolidated financial statements for such period, and (ii) there were no "reportable events," as defined in Item 304(a)(1)(v) of Regulation S-K, except that for the fiscal year ended December 31, 2018, the Company did not maintain effective internal control over financial reporting because of the effect of the following material weaknesses: (i) the Company did not have appropriate policies and procedures in place to evaluate the proper accounting and disclosures of key documents and agreements and (ii) the Company did not have sufficient and skilled accounting personnel with an appropriate level of technical accounting knowledge and experience in the application of accounting principles generally accepted in the United States commensurate with its financial reporting requirements.

The Company provided L&W with a copy of the disclosures in this Form 8-K and requested that L&W furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company's statements herein. A copy of such letter, which is dated January 23, 2020, is filed as Exhibit 16.1 to this Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm

On January 23, 2020, the Board approved the engagement of M&K CPAS, PLLC ("M&K") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2019, effective immediately.

During the fiscal years ended December 31, 2017 and December 31, 2018, and through January 23, 2020, neither the Company nor anyone acting on its behalf has consulted with M&K regarding (i) the application of accounting principles to any specified transaction, either completed or proposed or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither a written report nor oral advice was provided to the Company that M&K concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement," as defined in Item 304(a)(1)(iv) of Regulation S-K, or a "reportable event," as defined in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.






(d) Exhibits

16.1 Letter form Liggett & Webb P.A. to the Securities and Exchange Commission,


     dated January 23, 2020.

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