Item 4.01 Changes in Registrant's Certifying Accountant.

On December 5, 2022, Weaver and Tidwell, L.L.P. ("Weaver") resigned as the independent registered public accounting firm of Royale Energy, Inc. (the "Company"). Weaver's report on the Company's financial statements for the fiscal year ended December 31, 2021 did not contain an adverse opinion or a disclaimer of opinion and it was not qualified or modified as to uncertainty, audit scope, or accounting principles, except for the explanatory paragraph included in the report, which noted that there was substantial doubt as to the Company's ability to continue as a going concern. Weaver was engaged by the Company on May 25, 2021 and did not issue a report on the Company's financial statements for the fiscal year ended December 31, 2020. The resignation of Weaver was accepted by the Company's Audit Committee on December 6, 2022.

During Weaver's engagement by the Company, there were no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K) with Weaver or reportable events (as described under Item 304(a)(1)(v) of Regulation S-K) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Weaver, would have caused Weaver to make a reference to the subject matter of the disagreement in connection with its report.

The Company has provided a copy of the above statements to Weaver and requested that Weaver furnish it with a letter addressed to the Securities and Exchange Commission stating whether Weaver agrees with these statements. A copy of Weaver's letter, dated December 7, 2022, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

The Company is currently interviewing accounting firms to audit the Company's financial statements and will file a Form 8-K disclosing the engagement of its new principal independent accountant.




Item 9.01     Financial Statements and Exhibits.

16.1 Letter of Weaver & Tidwell L.L.P. to the Securities and Exchange Commission dated December 7, 2022.

104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

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