Item 4.01 Changes in Registrant's Certifying Accountant

On November 8, 2012, Andatee China Marine Fuel Services Corporation, a Delaware corporation (the "Company") engaged the services of Friedman LLP ("Friedman") as the Company's new independent registered public accounting firm to audit the Company's balance sheet as of December 31, 2012, and the related statements of operations and comprehensive income, stockholders' equity, and cash flows for the year then ended. Friedman will also perform a review of the Company's unaudited quarterly financial information as of and for the quarters ending September 30, 2012, March 31, 2013 and June 30, 2013. The decision to engage Friedman was approved and recommended by the Audit Committee of the Company's Board of Directors.

During each of the Company's two most recent fiscal years and through the date of this report, (a) the Company has not engaged Friedman as either the principal accountant to audit the Company's financial statements, or as an independent accountant to audit a significant subsidiary of the Company and on whom the principal accountant is expected to express reliance in its report; and (b) the Company or someone on its behalf did not consult Friedman with respect to (i) either: the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements, or (ii) any other matter that was either the subject of a disagreement or a reportable event as set forth in Items 304(a)(1)(iv) and (v) of Regulation S-K.