Item 4.01. Changes in Registrant's Certifying Accountants

At a meeting held on July 22, 2022, the Audit Committee of the Board of Directors of FedNat Holding Company (the "Company") approved the engagement of Plante & Moran, PLLC ("Plante Moran") as its independent registered public accounting firm for the fiscal year ending December 31, 2022, subject to Plante Moran's customary client acceptance procedures. At the same meeting, the Audit Committee approved the dismissal of Ernst & Young LLP ("EY") as independent registered public accounting firm of the Company effective as of the date of the filing of the quarterly report for the quarter ending June 30, 2022.

The reports of EY on the Company's financial statements for the past two fiscal years did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles. The report of EY on the Company's financial statements for the year ended December 31, 2021 contained an emphasis of matter with respect to the Company's ability to continue as a going concern. EY's report on the Company's financial statements for the year ended December 31, 2020 was not modified as to uncertainty.

In connection with the audits of the Company's financial statements for each of the two fiscal years ended December 31, 2021, and in the subsequent interim period through the date of this Current Report on Form 8-K (the "Form 8-K")

(i) there were no disagreements, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and EY on any matters of accounting principles or practices, financial statement disclosure, or auditing scope and procedures which, if not resolved to the satisfaction of EY, would have caused EY to make reference to the matter in their reports for such fiscal years.

(ii) there was one "reportable event" within the meaning of Item 304(a)(1)(v) of Regulation S-K, whereby EY issued an adverse opinion on the Company's internal control over financial reporting as of December 31, 2020 as a result of the material weakness in the Company's internal control over financial reporting as disclosed in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2020, related to management's controls over the calculation of reinsurance-related balances and a profit share arrangement with the same third party.

The Company has provided EY with a copy of the disclosures it is making in this Form 8-K and requested that EY furnish the Company a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of EY's letter, dated July 28, 2022, is filed as Exhibit 16.1 to this Form 8-K.




                Item 9.01.     Financial Statements and Exhibits.


          Exhibits. The following exhibit index lists the exhibits that are either filed or
(d)       furnished with this Current Report on Form 8-K.
16.1        Letter of Ernst & Young LLP dated July 28, 2022
          Cover Page Interactive File (the cover page tags are embedded within the Inline
104       XBRL document).

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