<HTML>
<!-- Produced by EDGARsuite software, Advanced Computer Innovations, Inc., Copyright (C) 2008-2017 [PPXK5GW761L0VKKK5VV2]. www.edgarsuite.com -->
<HEAD>
<TITLE>
 &nbsp;</TITLE>
</HEAD>
<BODY>
<DIV style=margin-left:54pt;width:504pt><P align=center style='font:10pt Times New Roman;line-height:1pt;margin-top:1pt;margin-bottom:0pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;line-height:1pt;margin-top:1pt;margin-bottom:0pt'><FONT style=line-height:1pt>&#160;</FONT></P>
<P align=center style='font:10pt Times New Roman;line-height:1pt;margin-top:1pt;margin-bottom:0pt'><FONT style=line-height:1pt>&#160;</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>UNITED STATES </B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P align=center style='font:10pt Times New Roman;margin-top:0pt;margin-bottom:6pt'><B>Washington, D.C. 20549 </B></P>
<P align=center style='font:10pt Times New Roman;margin-top:0pt;margin-bottom:10pt;margin-left:216pt;margin-right:216pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>FORM 8-K</B></P>
<P align=center style='font:10pt Times New Roman;margin-top:0pt;margin-bottom:6pt;margin-left:216pt;margin-right:216pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>CURRENT REPORT </B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>Pursuant to Section 13 or 15(d) of </B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>The Securities Exchange Act of 1934 </B></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin-top:0pt;margin-bottom:6pt'><B>Date of Report (Date of earliest event reported): &nbsp;August 21, 2017</B></P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'><B>SUMMER ENERGY HOLDINGS, INC.</B></P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>(Exact name of registrant as specified in its charter)</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>Nevada</B></P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>(State or other jurisdiction of incorporation)</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>&nbsp;</P>
<TABLE align=center style='border-collapse:collapse;margin-left:90.9pt;border:0.5pt solid #000000'><TR><TD valign=top style='width:153.9pt;border:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>001-35496</B></P>
</TD><TD valign=top style='width:179.55pt;border:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0;margin-left:3.6pt'><B>20-2722022</B></P>
</TD></TR>
<TR><TD valign=top style='width:153.9pt;border:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'>(Commission File Number)</P>
</TD><TD valign=top style='width:179.55pt;border:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0;margin-left:3.6pt'>(I.R.S. The Company Identification No.)</P>
</TD></TR>
</TABLE>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'><FONT style='border-bottom:1px solid #000000'>800 Bering Drive, Suite 260</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'><FONT style='border-bottom:1px solid #000000'>Houston, Texas 77057</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>(Address of principal executive offices)</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'><FONT style='border-bottom:1px solid #000000'>(713) 375-2790</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>(Registrant&#8217;s telephone number, including area code)</P>
<P align=center style='font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>N/A </P>
<P align=center style='font:10pt Times New Roman;margin:0'>(Former name or former address, if changed since last report) </P>
<P align=center style='font:10pt Times New Roman;margin-top:0pt;margin-bottom:12pt;margin-left:216pt;margin-right:216pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>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:</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-29.15pt;margin-left:29.15pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'><FONT face=Wingdings>&#168;</FONT></KBD><KBD style=margin-left:29.15pt></KBD>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-29.15pt;margin-left:29.15pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'><FONT face=Wingdings>&#168;</FONT></KBD><KBD style=margin-left:29.15pt></KBD>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-29.15pt;margin-left:29.15pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'><FONT face=Wingdings>&#168;</FONT></KBD><KBD style=margin-left:29.15pt></KBD>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-29.15pt;margin-left:29.15pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'><FONT face=Wingdings>&#168;</FONT></KBD><KBD style=margin-left:29.15pt></KBD>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#212121;background-color:#FFFFFF'>Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</P>
<P style='font:10pt Times New Roman;margin:0;color:#212121;background-color:#FFFFFF'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#212121;background-color:#FFFFFF'><FONT style=color:#000000>Emerging growth company &nbsp;&nbsp;&nbsp;</FONT><FONT face=Wingdings>&#168;</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#212121;background-color:#FFFFFF'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#212121;background-color:#FFFFFF'>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.&#160;&#160;&#9744;</P>
<HR style='page-break-after:always;border:0;height:3.75pt;background-color:#919191;margin:15pt 0'></DIV>
<DIV style=margin-left:72pt;width:468pt><P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman'><B>Item 4.01</B></KBD><KBD style=margin-left:72pt></KBD><B>Changes in Registrant&#8217;s Certifying Accountant.</B>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>&#160;</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><KBD style='position:absolute;font:10pt Times New Roman'>(a)</KBD><KBD style=margin-left:36pt></KBD>Dismissal of Independent Registered Public Accountant&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>On August 21, 2017, the Board of Directors of Summer Energy Holdings, Inc. (the &#8220;Company&#8221;) dismissed LBB &amp; Associates Ltd., LLP (&#8220;LBB&#8221;) as the Company&#8217;s independent registered public accounting firm. &nbsp;LBB had served as the Company&#8217;s independent registered public accounting firm since April 2, 2012. &nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>LBB&#8217;s audit reports on the financial statements of the Company for the fiscal years ended December 31, 2016 and 2015 contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>During the fiscal years ended December 31, 2016 and 2015, and through August 21, 2017, there were no &#8220;disagreements&#8221; (as such term is defined in Item 304 of Regulation S-K) with LBB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to their satisfaction, would have caused LBB to make reference to the subject matter of the disagreement in connection with its reports.</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>In addition, during the fiscal years ended December 31, 2016 and 2015, and through August 21, 2017, there were no &#8220;reportable events&#8221; (as such term is defined in Item 304 of Regulation S-K). &nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>On August 21, 2017, the Company provided LBB with its disclosures in the Current Report on Form 8-K disclosing the dismissal of LBB and requested in writing that LBB furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. &nbsp;LBB&#8217;s response is filed as an exhibit to this Current Report on Form 8-K. &nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><KBD style='position:absolute;font:10pt Times New Roman'>(b)</KBD><KBD style=margin-left:36pt></KBD>Appointment of New Independent Registered Public Accountant&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>Following a careful deliberation and competitive process among various accounting firms, on August 21, 2017, the Company&#8217;s Board of Directors engaged Whitley Penn LLP (&#8220;WP&#8221;) as the Company&#8217;s independent registered public accounting firm for the fiscal year ending December 31, 2017, effective August 21, 2017.</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>Prior to retaining WP, the Company did not consult with WP regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company&#8217;s financial statements; or (ii) any matter that was the subject of a &#8220;disagreement&#8221; or a &#8220;reportable event&#8221; (as those terms are defined in Item 304 of Regulation S-K).</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>The Company authorized LBB to respond fully and without limitation to all requests of WP concerning all matters related to the audited period by LBB.</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>The audit committee of the Company&#8217;s Board of Directors approved the dismissal of LBB and the appointment of Whitley Penn as the Company&#8217;s independent registered public accounting firm</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-72pt;margin-left:72pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'><B>Item 9.01</B></KBD><KBD style=margin-left:72pt></KBD><B>Financial Statements and Exhibits.</B>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-72pt;margin-left:72pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-72pt;margin-left:72pt'>(d) Exhibits</P>
<P align=justify style='font:10pt Times New Roman;margin-top:2.75pt;margin-bottom:0pt;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-72pt;margin-left:72pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-72pt;margin-left:72pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'><FONT style='border-bottom:1px solid #000000'>Exhibit No.</FONT></KBD><KBD style=margin-left:108pt></KBD><FONT style='border-bottom:1px solid #000000'>Description</FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-72pt;margin-left:72pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-108pt;margin-left:108pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'><FONT style=font-size:10pt>99.1</FONT></KBD><KBD style=margin-left:108pt></KBD><FONT style=font-size:10pt>Letter from LBB &amp; Associates Ltd., LLP to the Securities and Exchange Commission &nbsp;&nbsp;</FONT>&nbsp;</P>
<HR style='border:0;height:0;margin:15pt 0 0 0'><HR style='page-break-after:always;border:0;height:3.75pt;background-color:#919191;margin:15pt 0'><P align=center style='font:10pt Times New Roman;margin:0'><B>SIGNATURES</B></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;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.</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>Dated: &nbsp;August 23, 2017</P>
<TABLE align=center style=border-collapse:collapse;width:459pt;margin-left:4.65pt><TR style=height:15pt><TD valign=middle style=width:221pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:35pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:203pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'><FONT style='font:10pt Times New Roman'>SUMMER ENERGY HOLDINGS, INC.</FONT></P>
</TD></TR>
<TR style=height:15pt><TD valign=middle style=width:221pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:35pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:203pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD></TR>
<TR style=height:15pt><TD valign=middle style=width:221pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:35pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:203pt;white-space:nowrap><P style='font:10pt Calibri;margin:0;color:#000000'>&nbsp;</P>
</TD></TR>
<TR style=height:15pt><TD valign=middle style=width:221pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</P>
</TD><TD valign=middle style=width:35pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>By: </P>
</TD><TD valign=middle style='width:203pt;white-space:nowrap;border-bottom:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;/s/ Jaleea P. George</P>
</TD></TR>
<TR style=height:15pt><TD valign=middle style=width:221pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;&#160;&#160;&#160;&#160;&#160;&#160;</P>
</TD><TD valign=middle style=width:35pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:203pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>Jaleea P. George</P>
</TD></TR>
<TR style=height:15pt><TD valign=middle style=width:221pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</P>
</TD><TD valign=middle style=width:35pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=middle style=width:203pt;white-space:nowrap><P style='font:10pt Times New Roman;margin:0;color:#000000'>Chief Financial Officer</P>
</TD></TR>
</TABLE>
<HR style='border:0;height:0;margin:15pt 0 0 0'></DIV>
</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "sume_8k.htm", "description": "8-K", "secsgml_size_bytes": 18686}]
{"company-data": {"conformed-name": "SUMMER ENERGY HOLDINGS INC", "cik": "0001396633", "assigned-sic": "4911", "irs-number": "202722022", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-35496", "film-number": "171046497"}, "business-address": {"street1": "800 BERING DRIVE", "street2": "SUITE 260", "city": "HOUSTON", "state": "TX", "zip": "77057", "phone": "(713) 375-2790"}, "mail-address": {"street1": "800 BERING DRIVE", "street2": "SUITE 260", "city": "HOUSTON", "state": "TX", "zip": "77057"}, "former-company": [{"former-conformed-name": "Castwell Precast Corp", "date-changed": "20100816"}, {"former-conformed-name": "Castwell Precast CORP", "date-changed": "20070417"}]}
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 (Date of earliest event reported):  August 21, 2017
SUMMER ENERGY HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation)
001-35496
20-2722022
(Commission File Number)
(I.R.S. The Company Identification No.)
800 Bering Drive, Suite 260
Houston, Texas 77057
(Address of principal executive offices)
(713) 375-2790
(Registrant's telephone number, including area code)
N/A
(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))
Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
¨
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.  ☐
Item 4.01
Changes in Registrant's Certifying Accountant.
(a)
Dismissal of Independent Registered Public Accountant
On August 21, 2017, the Board of Directors of Summer Energy Holdings, Inc. (the "Company") dismissed LBB & Associates Ltd., LLP ("LBB") as the Company's independent registered public accounting firm.  LBB had served as the Company's independent registered public accounting firm since April 2, 2012.
LBB's audit reports on the financial statements of the Company for the fiscal years ended December 31, 2016 and 2015 contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2016 and 2015, and through August 21, 2017, there were no "disagreements" (as such term is defined in Item 304 of Regulation S-K) with LBB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to their satisfaction, would have caused LBB to make reference to the subject matter of the disagreement in connection with its reports.
In addition, during the fiscal years ended December 31, 2016 and 2015, and through August 21, 2017, there were no "reportable events" (as such term is defined in Item 304 of Regulation S-K).
On August 21, 2017, the Company provided LBB with its disclosures in the Current Report on Form 8-K disclosing the dismissal of LBB and requested in writing that LBB furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures.  LBB's response is filed as an exhibit to this Current Report on Form 8-K.
(b)
Appointment of New Independent Registered Public Accountant
Following a careful deliberation and competitive process among various accounting firms, on August 21, 2017, the Company's Board of Directors engaged Whitley Penn LLP ("WP") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2017, effective August 21, 2017.
Prior to retaining WP, the Company did not consult with WP regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was the subject of a "disagreement" or a "reportable event" (as those terms are defined in Item 304 of Regulation S-K).
The Company authorized LBB to respond fully and without limitation to all requests of WP concerning all matters related to the audited period by LBB.
The audit committee of the Company's Board of Directors approved the dismissal of LBB and the appointment of Whitley Penn as the Company's independent registered public accounting firm
Item 9.01
Financial Statements and Exhibits.
(d) Exhibits
Exhibit No.
Description
99.1
Letter from LBB & Associates Ltd., LLP to the Securities and Exchange Commission
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.
Dated:  August 23, 2017
SUMMER ENERGY HOLDINGS, INC.
By:
/s/ Jaleea P. George
Jaleea P. George
Chief Financial Officer