Item 4.01 Changes in Registrant's Certifying Accountant.





  (a) Effective April 22, 2020, AMMO, Inc. (the "Company") dismissed KWCO, PC
      ("KWCO") as the Company's independent registered public accounting firm. The
      decision to change accountants was approved by the Company's Audit Committee
      and Board of Directors.

      KWCO reports on the Company's consolidated financial statements for the past
      two fiscal periods 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 Company's two most recent fiscal periods and through April 22,
      2020, there were (i) no disagreements on any matter of accounting principles
      or practices, financial statement disclosures, or auditing scope or
      procedures, which disagreements if not resolved to their satisfaction would
      have caused them to make reference to the subject matter of the
      disagreements in connection with its reports on the Company's consolidated
      financial statements for such periods, and (ii) no "reportable events"
      within the meaning of Item 304(a)(1)(v) of Regulation S-K.

      The Company provided KWCO with a copy of the disclosures it is making in
      this Form 8-K and requested that KWCO furnish a letter addressed to the
      Securities and Exchange Commission stating whether or not it agrees with the
      statements made herein. A copy of KWCO's letter dated April 28, 2020, is
      filed as Exhibit 16.1 hereto.

  (b) Effective April 22, 2020, the Company, upon approval of the Audit Committee
      and Board of Directors, engaged Marcum LLP ("Marcum") as the Company's new
      independent registered public accounting firm. The decision to change
      accountants was approved by the Company's Audit Committee and Board of
      Directors.

      Prior to April 22, 2020, the Company did not consult with Marcum regarding
      (i) the application of accounting principles to specified transactions, the
      type of audit opinion that might be rendered on the Company's financial
      statements, and neither written or oral advice was provided that would be an
      important factor considered by the Company in reaching a decision as to an
      accounting, auditing or financial reporting issues, or (ii) any matter that
      was the subject of a disagreement between the Company and its predecessor
      auditor as described in Item 304(a)(1)(iv) or a reportable event as
      described in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.





(d) Exhibits



Exhibit No.   Exhibit

16.1*           Letter from KWCO, PC, dated April 28, 2020.

* Filed herewith

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