ITEM 4.01 Change in Registrant's Certifying Accountant.

Effective December 26, 2019, at the request of Patagonia Gold Corp. (the "Company"), Davidson & Company LLP ("Davidson") resigned as the independent registered public accounting firm for the Company and Grant Thornton LLP ("Grant Thornton") was engaged as the Company's independent registered public accounting firm. The decisions to request the resignation of Davidson and to engage Grant Thornton as the Company's independent registered public accounting firm were approved by the Company's Board of Directors.

The reports on the Company's financial statements for each of the two fiscal years ended December 31, 2017 and 2018 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. In connection with the audit of the Registrant's financial statements for the fiscal years ended December 31, 2017 and 2018 and through December 26, 2019, there were no disagreements with Davidson on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Davidson would have caused Davidson to make reference to the matter in its reports.

The Company has provided Davidson with a copy of this current report on Form 8-K and has requested Davidson to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if not, to state the respects in which it does not agree with such statements. Davidson's response letter, dated December , 2019, is filed as Exhibit 16.1 to this current report on Form 8-K.

During the two most recent fiscal years and in the subsequent interim period through December 26, 2019, the Company did not consult with Grant Thornton regarding either the application of accounting principles to a specified transaction, either completed or contemplated, or the type of audit opinion that might be rendered on the Company's financial statements.

Item 9.01 Financial Statements and Exhibits.



Number   Exhibits
 16.1    Davidson & Company LLP, Response Letter





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