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EX-16 - T-REX OIL, INC.ex16-1.txt

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K
                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


                        Date of Report: February 27, 2012


                           RANCHER ENERGY CORPORATION
                          ----------------------------
             (Exact name of registrant as specified in its charter)


             Nevada                   000-51425              98-0422451
-------------------------------   ----------------  ----------------------------
(State or other jurisdiction of   (Commission File  (IRS Employer Identification
         incorporation)                Number)                Number)


                  999 18th Street, Suite 2700, Denver, CO 80202
                -------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)


                                 (303) 629-1125
                             -----------------------
               Registrant's telephone number, including area code


                  --------------------------------------------
          (Former name or former address, if changed since last report)

         Check the  appropriate  box below if the Form 8-K filing is intended to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:


[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c)


SECTION 4 - MATTERS RELATED TO ACCOUNTANTS & FINANCIAL STATEMENTS Item 4.01 - Changes in Registrant's Certifying Accountant. Effective February 27, 2013, Rancher Energy Corporation's ("the Company") Board of Directors dismissed the firm of Borgers & Cutler CPA's PLLC, as its independent registered public accountant. On February 27, 2012, the Company's Board of Directors approved the appointment of BF Borgers CPA PC, as the Company's independent registered public accountant. The action to engage new auditors was approved by the audit committee. In connection with the audit of the fiscal year ended March 31, 2012,and throughFebruary 27, 2013, no disagreements exist with Borgers & Cutler CPA's PLLC on any matter of accounting principles or practices, financial statement disclosure, internal control assessment, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Borgers & Cutler CPA's PLLC have caused them to make reference in connection with their report to the subject of the disagreement(s). The audit report from Borgers & Cutler CPA's PLLC for the fiscal year ended March 31, 2012, contained an opinion which included a paragraph discussing uncertainties related to the continuation of the Company as a going concern, but did not include a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The Company has authorized the partner of Borgers & Cutler CPA's PLLC to respond fully to any inquiries of any new auditors hired by the Company relating to their engagement as the Company's independent accountant. The Company has requested that the partner of Borgers & Cutler CPA's PLLC review the disclosure herein and has been given the opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respect in which it does not agree with the statements made by the Company herein. Such letter is filed as an exhibit to this Report. SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS Item 9.01 Financial Statements and Exhibits (d) Exhibits. The following is a complete list of exhibits filed as part of this Report. Exhibit numbers correspond to the numbers in the exhibit table of Item 601 of Regulation S-K. Exhibit No. Description 16.1 Letter of Certifying Accountant, dated February 27, 2013 2
SIGNATURES 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. RANCHER ENERGY CORPORATION By: /s/ Nicolaysen --------------------------------------- Jon Nicolaysen, Chief Executive Officer Date: March 1, 2013