Item 4.01 Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm



On May 18, 2022, Sisecam Resources LP (the "Partnership") notified Deloitte &
Touche LLP ("Deloitte") as the Partnership's independent registered public
accounting firm of its dismissal effective upon the appointment of BDO USA, LLP
(the "Effective Date"). The dismissal of Deloitte was approved by the Audit
Committee (the "Audit Committee") of the Board of Directors of Sisecam Resource
Partners LLC, the general partner of the Partnership, pursuant to the authority
of the Audit Committee as specified in its Charter. The reports of Deloitte on
the Partnership's consolidated financial statements as of and for the years
ended December 31, 2021 and 2020 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 Partnership's fiscal years ended December 31, 2021 and 2020 and
through the date of this Current Report on Form 8-K, there was no disagreement
between the Partnership and Deloitte on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure which,
if not resolved to Deloitte's satisfaction, would have caused Deloitte to make
reference to the subject matter of the disagreement in connection with its
reports for such fiscal years; and there were no reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K.

The Partnership has provided Deloitte with a copy of the disclosures in this
Current Report on Form 8-K prior to its filing with the Securities and Exchange
Commission ("SEC") and has requested that Deloitte furnish the Partnership with
a letter addressed to the SEC stating whether Deloitte agrees with the above
statements. A copy of Deloitte's letter, dated May 18, 2022, is filed as Exhibit
16.1 to this Current Report on Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm



Effective on May 18, 2022, the Audit Committee approved the appointment of BDO
USA, LLP ("BDO") as the Partnership's new independent registered public
accounting firm commencing for its quarter ending June 30, 2022 and its fiscal
year ending December 31, 2022.

During the years ended December 31, 2021 and 2020 and the subsequent interim
period through the Effective Date, neither the Partnership nor anyone on its
behalf consulted with BDO regarding (i) the application of accounting principles
to a specific transaction, either completed or proposed, (ii) the type of audit
opinion that might be rendered on the Partnership's financial statements, and
neither a written report nor oral advice was provided to the Partnership that
BDO concluded was an important factor considered by the Partnership in reaching
a decision as to accounting, auditing or financial reporting issues, (iii) any
matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions), or (iv) any "reportable event"
(as described in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits.




(d) Exhibits.
Exhibit Number                Description
                                Letter to Securities and Exchange

Commission from Deloitte & Touche LLP, dated


  16.1                        May 18, 2022.
104                           Cover Page Interactive Data File (embedded

within the Inline XBRL document).

--------------------------------------------------------------------------------

© Edgar Online, source Glimpses