<SEC-DOCUMENT>0001140361-21-013141.txt : 20210416
<SEC-HEADER>0001140361-21-013141.hdr.sgml : 20210416
<ACCEPTANCE-DATETIME>20210416171152
ACCESSION NUMBER:		0001140361-21-013141
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210414
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210416
DATE AS OF CHANGE:		20210416

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Riley Exploration Permian, Inc.
		CENTRAL INDEX KEY:			0001001614
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				870267438
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15555
		FILM NUMBER:		21832342

	BUSINESS ADDRESS:	
		STREET 1:		29 E. RENO AVENUE
		STREET 2:		SUITE 500
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73104
		BUSINESS PHONE:		405-415-8699

	MAIL ADDRESS:	
		STREET 1:		29 E. RENO AVENUE
		STREET 2:		SUITE 500
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TENGASCO INC
		DATE OF NAME CHANGE:	19960612
</SEC-HEADER>
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    <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">WASHINGTON, D.C. 20549</div>
    <div>&#160;</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM 8&#8209;K</div>
    <div style="text-align: center; font-weight: bold;">CURRENT REPORT</div>
    <div style="text-align: center; font-weight: bold;">Pursuant to Section 13 or 15(d)</div>
    <div style="text-align: center; font-weight: bold;">of the Securities Exchange Act of 1934</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Date of Report (Date of earliest event reported): April 14, 2021</div>
    <div>&#160;</div>
    <div style="text-align: center; font-size: 24pt; font-weight: bold;">Riley Exploration Permian, Inc.</div>
    <div style="text-align: center; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>
    <div>&#160;</div>
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          <td style="width: 33%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Delaware</div>
          </td>
          <td style="width: 34%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">1-15555</div>
          </td>
          <td style="width: 33%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">87-0267438</div>
          </td>
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          <td style="width: 33%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(State or other jurisdiction of incorporation)</div>
          </td>
          <td style="width: 34%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(Commission File Number)</div>
          </td>
          <td style="width: 33%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(IRS Employer Identification No.)</div>
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    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">29 E. Reno Avenue, Suite 500</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Oklahoma City, Oklahoma&#160; 73104</div>
    <div style="text-align: center; color: rgb(0, 0, 0);">Address of Principal Executive Offices, Including Zip Code)</div>
    <div style="text-align: center; color: #000000; font-family: 'Times New Roman', Times, serif;"> <font style="font-family: 'Times New Roman';"><br>
      </font></div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(405) 415-8677</div>
    <div style="text-align: center; color: rgb(0, 0, 0);">(Registrant&#8217;s Telephone Number, Including Area Code)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Not Applicable</div>
    <div style="text-align: center;">(Former name or former address, if changed since last report)</div>
    <div><br>
    </div>
    <div>Check the appropriate box below if the Form 8&#8209;K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):</div>
    <div><br>
    </div>
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          <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>
          </td>
        </tr>

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          <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Soliciting material pursuant to Rule 14a&#8209;12 under the Exchange Act (17 CFR 240.14a&#8209;12)</div>
          </td>
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          <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Pre&#8209;commencement communications pursuant to Rule 14d&#8209;2(b) under the Exchange Act (17 CFR 240.14d&#8209;2(b))</div>
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          <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Pre&#8209;commencement communications pursuant to Rule 13e&#8209;4(c) under the Exchange Act (17 CFR 240.13e&#8209;4(c))</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>Securities registered pursuant to Section 12(b) of the Act:</div>
    <div><br>
    </div>
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          <td style="width: 35%; vertical-align: top;">
            <div><u>Title of Each Class</u></div>
          </td>
          <td style="width: 25%; vertical-align: top;">
            <div><u>Trading Symbol(s)</u></div>
          </td>
          <td style="width: 40.32%; vertical-align: top;">
            <div><u>Name of each exchange on which registered</u></div>
          </td>
        </tr>
        <tr>
          <td style="width: 35%; vertical-align: top;">
            <div>Common Stock</div>
          </td>
          <td style="width: 25%; vertical-align: top;">
            <div>REPX</div>
          </td>
          <td style="width: 40.32%; vertical-align: top;">
            <div>NYSE American</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b&#8209;2 of the Securities Exchange Act of 1934 (&#167;240.12b&#8209;2 of this chapter).</div>
    <div>&#160;</div>
    <div>Emerging growth company &#9744;</div>
    <div>&#160;</div>
    <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange
      Act. &#9744;</div>
    <div>&#160;</div>
    <div>
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    <div style="font-weight: bold;">Introductory Note</div>
    <div>&#160;</div>
    <div style="text-indent: 16pt; margin-left: 2pt; color: rgb(35, 31, 32);">On February 26, 2021 (the &#8216;&#8216;<font style="font-weight: bold;">Closing&#8217;&#8217;</font>), Riley Exploration Permian, Inc., a Delaware corporation (f/k/a Tengasco, Inc. (&#8216;&#8216;<font style="font-weight: bold;">Tengasco</font>&#8217;&#8217;)), consummated the previously announced merger pursuant to that certain Agreement and Plan of Merger (&#8216;&#8216;<font style="font-weight: bold;">Merger Agreement&#8217;&#8217;</font>), dated as of October 21, 2020, by and
      among Tengasco, Antman Sub, LLC, a newly formed Delaware limited liability company and wholly-owned subsidiary of Tengasco (&#8216;&#8216;<font style="font-weight: bold;">Merger Sub&#8217;&#8217;</font>), and Riley Exploration &#8211; Permian, LLC (&#8216;&#8216;<font style="font-weight: bold;">REP, LLC</font>&#8221;), as amended by Amendment No. 1 to Agreement and Plan of Merger, dated as of January 20, 2021, by and among Tengasco, Merger Sub and REP, LLC. Pursuant to the terms of the Merger Agreement, a business combination between
      Tengasco and REP, LLC was effected through the merger of Merger Sub with and into REP, LLC, with REP, LLC as the surviving company and as a wholly-owned subsidiary of Tengasco (collectively, with the other transactions described in the Merger
      Agreement, the &#8216;&#8216;<font style="font-weight: bold;">Transactions</font>&#8217;&#8217;). At the Closing, Tengasco changed its name to Riley Exploration Permian, Inc.</div>
    <div><br>
    </div>
    <div style="text-indent: 16pt; margin-right: 7pt; margin-left: 2pt;">References herein to the &#8220;Company&#8221; refer to Tengasco prior to the Transactions and to the combined company Riley Exploration Permian, Inc., a Delaware corporation and its consolidated
      subsidiaries, following the Transactions.</div>
    <div style="text-indent: 16pt; margin-right: 7pt; margin-left: 2pt;"> <br>
    </div>
    <div style="text-indent: 16pt; margin-right: 7pt; margin-left: 2pt;">The Current Report on Form 8-K of REPX, dated March 4, 2021 and filed prior to this Current Report on Form 8-K, contains additional information about the Transactions and the Merger
      Agreement.</div>
    <div><br>
    </div>
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          <td style="width: 45pt; vertical-align: top; font-weight: bold;">Item 4.01</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Changes in Registrant&#8217;s Certifying Accountant.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
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          </td>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">(a)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Dismissal of Previous Independent Registered Public Accounting Firm.</div>
          </td>
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    </table>
    <div>&#160;</div>
    <div style="text-indent: 18pt;">The Transactions were treated as a &#8220;reverse acquisition&#8221; for accounting purposes and, as such, the historical financial statements of the accounting acquirer, REP, LLC, will become the historical financial statements of
      the Company. Moss Adams LLP (&#8220;<font style="font-weight: bold;">Moss Adams</font>&#8221;) served as the independent registered public accounting firm for Tengasco through the Closing and, following the Closing for the Company through April 14, 2021. BDO
      USA, LLP (&#8220;<font style="font-weight: bold;">BDO</font>&#8221;) was the independent registered public accounting firm that audited privately-held REP LLC&#8217;s financial statements for the fiscal years ended September 30, 2020 and 2019.</div>
    <div>&#160;</div>
    <div style="text-indent: 18pt;">After careful consideration of the ongoing audit needs of the Company following the Closing, on April 14, 2021, the Audit Committee (the &#8220;<font style="font-weight: bold;">Audit Committee</font>&#8221;) of the Board of
      Directors of the Company chose not to renew the engagement of Moss Adams and approved the engagement of BDO. The Company notified Moss Adams on April 14, 2021 that it would be dismissed as the Company&#8217;s independent registered public accounting firm,
      effective immediately. The decision to change independent registered public accounting firms was recommended and approved by the Audit Committee.</div>
    <div>&#160;</div>
    <div style="text-indent: 18pt;">Moss Adams&#8217; reports on Tengasco&#8217;s consolidated financial statements as of and for the years ended December 31, 2020 and 2019 did not contain any adverse opinion or a disclaimer of opinion and were not qualified or
      modified as to uncertainty, audit scope, or accounting principles and includes an explanatory paragraph relating to the adoption of new accounting standards.</div>
    <div>&#160;</div>
    <div style="text-indent: 18pt;">During the fiscal years ended December 31, 2020 and December 31, 2019 and the subsequent interim period through April 14, 2021, there were no (i) disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K
      promulgated under the Securities Exchange Act of 1934, as amended (&#8220;<font style="font-weight: bold;">Regulation S-K</font>&#8221;), and the related instructions thereto, with Moss Adams on any matter of accounting principles or practices, financial
      statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Moss Adams, would have caused Moss Adams to make reference to the subject matter of the disagreements in connection with its reports; or
      (ii) reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.</div>
    <div>&#160;</div>
    <div style="text-indent: 18pt;">The Company provided Moss Adams with the disclosures under this Item 4.01 and requested Moss Adams to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with
      the statements made by the Company in this Item 4.01 and, if not, stating the respects in which it does not agree.&#160; Moss Adams&#8217; letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.</div>
    <div>&#160;</div>
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          <td style="width: 36pt; vertical-align: top; font-weight: bold;">(b)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Appointment of New Independent Registered Public Accounting Firm.</div>
          </td>
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    </table>
    <div>&#160;</div>
    <div style="text-indent: 18pt;">On April 14, 2021, the Audit Committee recommended and approved the appointment of BDO as the Company&#8217;s new independent registered public accounting firm for the fiscal year ending September 30, 2021 effective upon
      dismissal of Moss Adams on April 14, 2021.</div>
    <div>&#160;</div>
    <div style="text-indent: 18pt;">The Company notified BDO on April 14, 2021 that it would be engaged as the Company&#8217;s independent registered public accounting firm.&#160; During the Company&#8217;s two most recent fiscal years ended December 31, 2020 and 2019, and
      the subsequent interim period through April 14, 2021, neither the Company nor anyone acting on its behalf has consulted with BDO regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the
      type of audit opinion that might be rendered on the Company&#8217;s financial statements, and neither a written report nor oral advice was provided to the Company that BDO concluded was an important factor considered by the Company in reaching a decision
      as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable event within the
      meaning of Item 304(a)(1)(v) of Regulation S-K.</div>
    <div>&#160;</div>
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          <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 9.01.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Financial Statements and Exhibits.</div>
          </td>
        </tr>

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    <div>&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z6d41d5e84ea04c7bae153a75e3ac6b8f" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;">

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            <td style="vertical-align: top; width: 36pt;">
              <div>(d)</div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div>Exhibits</div>
            </td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
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            <div style="color: rgb(0, 0, 0); font-weight: bold;">Exhibit No.</div>
          </td>
          <td nowrap="nowrap" style="width: 90%; vertical-align: bottom;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Description</div>
          </td>
        </tr>
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          <td style="width: 10%; vertical-align: middle;"><br>
          </td>
          <td style="vertical-align: middle; width: 90%;"><br>
          </td>
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          <td nowrap="nowrap" style="width: 10%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);"><a href="brhc10023242_ex16-1.htm">16.1</a></div>
          </td>
          <td style="width: 90%; vertical-align: top;">
            <div>Letter from Moss Adams LLP addressed to the Securities and Exchange Commission, dated as of April 14, 2021.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="z7e6155670afc463189b1112dc1e1553a" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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          <td style="width: 50%; vertical-align: top;"><br>
          </td>
          <td style="vertical-align: top;" colspan="2">
            <div style="color: rgb(0, 0, 0);">RILEY EXPLORATION PERMIAN, INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: middle;"><br>
          </td>
          <td colspan="2" rowspan="1" style="width: 3%; vertical-align: middle;"><br>
          </td>
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        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;"><font style="font-family: 'Times New Roman'; color: rgb(0, 0, 0);">Date: </font><font style="font-family: 'Times New Roman';">April 16, 2021</font></div>
          </td>
          <td style="width: 3%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="color: rgb(0, 0, 0);">/s/ Bobby D. Riley</div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;"><br>
          </td>
          <td style="width: 3%; vertical-align: top;"><br>
          </td>
          <td style="width: 47%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Bobby D. Riley</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;"><br>
          </td>
          <td style="width: 3%; vertical-align: top;"><br>
          </td>
          <td style="width: 47%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-style: italic;">Chairman of the Board and Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>brhc10023242_ex16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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      <div style="text-align: right; color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Exhibit 16.1</div>
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      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">April 14, 2021</div>
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      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Securities and Exchange Commission</div>
      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">100F Street, N.E.</div>
      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Washington, DC 20549</div>
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      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Commissioners:</div>
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      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">We have read the statements made by Riley Exploration Permian, Inc., f/k/a Tengasco, Inc. under Item 4.01 of its Form 8-K dated April 14, 2021. We agree with the
        statements concerning our Firm in such Form 8-K.</div>
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      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Respectfully,</div>
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      <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">/s/ Moss Adams LLP</div>
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