Item 4.01 Changes in Registrants' Certifying Accountant.
On October 26, 2012, Cleco Corporation ("Cleco") and Cleco Power LLC ("Cleco Power" and, together with Cleco, collectively referred to herein as "Registrants") engaged Deloitte and Touche LLP ("Deloitte") as their independent registered public accounting firm beginning with the year ending December 31, 2013. The decision to engage Deloitte was approved by the Audit Committee of the Board of Directors of Cleco.
Prior to engaging Deloitte, the Registrants did not consult with Deloitte on any matter that (i) involved 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 Registrants' financial statements, in each case where a written report was provided or oral advice was provided that Deloitte concluded was an important factor considered by the Registrants in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) was either the subject of disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in304(a)(1)(iv) of Regulation S-K.

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