Item 4.01 Changes in Registrant's Certifying Accountant.

On March 31, 2023 (the "Engagement Date"), the Audit Committee of the Board of Directors of Royale Energy, Inc. (the "Company") appointed Horne LLP ("Horne") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2022. During the fiscal years ended December 31, 2021 and December 31, 2020, respectively, neither the Company nor anyone acting on its behalf has consulted with Horne on any of the matters or reportable events set forth in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K. In addition, Horne did not provide any services to the Company prior to the Engagement Date.

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