ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Previous independent registered public accounting firm

(a) On May 26, 2022, ABCO Energy, Inc. (the "Registrant" or the "Company") was notified Hudgens, CPA, LLC ("Hudgens") that Hudgens was resigning as Registrant's public accounting firm. There were never any discussions with Hudgens about whether its report for the audit and report for the fiscal year ended December 31, 2021, would contain an adverse opinion or disclaimer of opinion, and such report was not qualified or modified as to uncertainty, audit scope, or accounting principle.

From September 26, 2021, until May 26, 2022, the Company has not had any disagreements with Hudgens on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. However, the Company, before the audit was completed, erroneously filed a Form 10K for the period ending December 31, 2021, on April 19, 2022 as amended by an unaudited Form 10K/A filed on May 13, 2022. The Form 10K/A will be further amended by the Company with appropriate audit reports and consents as required by Regulation S-K.

From September 26, 2021, until May 26, 2022, there were no reportable events, as defined in Item 304(a) (1) (v) of Regulation S-K.

The Company provided Hudgens with a copy of this disclosure set forth under this Item 4.01 and was requested to furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the above statements.

The letter from Hudgens is attached this Form 8-K attached as Exhibit 16.1.

New independent registered public accounting firm

On May 31, 2022, (the "Engagement Date"), the Company engaged WWC, PC., ("WWC") as its independent registered public accounting firm for the Company's fiscal year ended December 31, 2021. The decision to engage WWC as the Company's independent registered public accounting firm was approved by the Company's Board of Directors.

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with WWC regarding either:





1.  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
    financial
    statements, and
    neither a
    written report
    was provided to
    the Company nor
    oral advice was
    provided that
    WWC concluded
    was an important
    factor
    considered by
    the Company in
    reaching a
    decision as to
    the accounting,
    auditing or
    financial
    reporting issue;
    or




2.  any matter that
    was either the
    subject of a
    disagreement (as
    defined in
    paragraph
    (a)(1)(iv) of
    Item 304 of
    Regulation S-K
    and the related
    instructions
    thereto) or a
    reportable event
    (as described in
    paragraph
    (a)(1)(v) of
    Item 304 of
    Regulation S-K).










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ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(a) Financial statements of businesses acquired.






Not applicable

(b) Pro forma financial information.






Not applicable

(c) Shell company transactions.






Not applicable



(d) Exhibits

Exhibit No. Description of Exhibit 16.1 Hudgens CPA, PLLC dated May 26, 2022. 104 Cover Page Interactive Data File (formatted as Inline XBRL)

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