On September 17, 2012, Laidlaw Energy Group, Inc. (the "Company") dismissed Marcum LLP as the Company's independent registered public accounting firm. The decision to change accountants was recommended, approved and ratified by the Company's Board of Directors on September 17, 2012.

The report of Marcum LLP on the Company's financial statements for the years ended December 31, 2010 and 2011 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such report on the Company's financial statements for the years ended December 31, 2010 and 2011 contained an explanatory statement noting that there was substantial doubt as to the Company's ability to continue as a going concern.

In connection with the Company's two most recent fiscal year audits and any subsequent interim period preceding the dismissal of Marcum LLP, there were: (a) no "disagreements" as defined in Item 304(a)(1)(iv) of Regulation S-K with Marcum LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Marcum LLP, would have caused it to make reference to the subject matter of the disagreement in connection with its report; and (b) no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Marcum LLP with a copy of the above disclosures and requested that it furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of Marcum LLP's letter dated September 21, 2012 is attached as Exhibit 16.1 to this Form 8-K.

On September 19, 2012, the Company engaged Drake & Klein CPAs ("Drake & Klein") as the Company's independent registered public accounting firm. The decision to engage Drake & Klein was recommended, approved and ratified by the Company's Board of Directors on September 19, 2012.

No consultations occurred between the Company and Drake & Klein during the two most recent fiscal years and any subsequent interim period prior to Drake & Klein's appointment regarding either: (i) the application of accounting principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on the Company's financial statements, or other information provided that was considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of disagreement (as defined in Item 304(a)(2)(iv)) or a reportable event (as defined in Item 304(a)(1)(v)).

(d) Exhibits.

Exhibit
Number    Description of Exhibit

16.01     Letter from Marcum LLP to the Securities and Exchange Commission
          regarding change in certifying accountant dated September 21, 2012