FORM 8-K filed today. Sierra Resource Group, In

FORM 8-K filed today.

Sierra Resource Group, Inc. (the “  Company ”) engaged Marcum, LLC (“  Marcum ”) as its new independent registered public  accountants , effective July 25, 2012. The decision to change accountants was recommended and approved by the Company’s board of directors. This action effectively releases Tarvaran, Askelson & Company, LLP (“  TAC ”) as  the Company’s independent auditor.

The reports of TAC on the Company’s financial statements for the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, other than to state that there is substantial doubt as to the ability of the Company to  continue as a going concern.

During the Company’s two most recent fiscal years, there have not been any disagreements between the Company and TAC, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of TAC would have caused TAC to make reference thereto in its reports on the Company’s audited financial statements, nor have there been any “reportable events,” as that term is described in Item 304(a)(1)(v) of Regulation S-K.

During the Company’s two most recent fiscal years and through the date of this report, neither the Company nor anyone acting on its behalf consulted with TAC regarding either (i) the  application of accounting principles to a specified transaction, either completed or proposed other than that discussed above, or the type of audit opinion that might be rendered on the Company’s financial statements, or (ii) any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).

The Company provided TAC with a copy of the disclosures made in this report before this report was filed with the Securities and Exchange Commission. The Company requested that TAC furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the disclosure made herein. As of the date of this filing a copy of the letter from TAC confirming its agreement with the disclosure made herein has not been obtained. A copy of this letter will be filed upon receipt.

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