Exhibit 16.1
K W C O, P C
Certified Public Accountants
| 1931 East 37thStreet, Suite 7 | | 5202 Creekland Circle |
| Odessa, Texas 79762 | | Spring, TX |
| 432-363-0067 | | 432-363-0067 |
| Fax 432-363-0376 | | Fax 432-363-0376 |
April 28, 2020
Securities and Exchange Commission
Washington, D. C. 20549
Ladies and Gentlemen:
We were the independent registered public accounting firm for AMMO, Inc. (the Company) until April 22, 2020. We reported on the consolidated financial statements of the Company as of and for the year ended March 31, 2019, the three-month period ended March 31, 2018 and the year ended December 31, 2017. We were informed on April 22, 2020 by Mr. Fred W. Wagenhals, Chief Executive Officer, that we were to be replaced by Marcum LLP, (Marcum) at the request of Joseph Gunnar & Co., LLC.
We have read the Company’s statements included under Item 4.01 of its Form 8-K dated April 28, 2020, and we agree with such statements except that we are not in a position to agree or disagree with the Company’s statement that prior to April 22, 2020, that neither the Company nor anyone on its behalf consulted Marcum regarding (i) the application of accounting principles to specified transactions, the type of audit opinion that might be rendered on the Company’s financial statements, and neither written nor oral advice was provided that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of a disagreement between the Company and its predecessor auditor as described in Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
Respectively,
