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Item 4.01.
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Changes in Registrant’s Certifying Accountant.
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(a) On March 18, 2020, the Audit Committee
of the Board of Directors (the “Audit Committee”), of ArTara Therapeutics, Inc. (the “Company”) confirmed
the resignation of Ernst and Young LLP as our independent registered public accounting firm, effective as of March 23, 2020.
On January 9, 2020, Proteon Therapeutics,
Inc. (“Proteon”), and privately-held ArTara Therapeutics, Inc. (“Private ArTara”), completed the merger
and reorganization (the “Merger”), in accordance with the terms of the Agreement and Plan of Merger and Reorganization,
dated September 23, 2019, by and among Proteon, Private ArTara and REM 1 Acquisition, Inc., a wholly owned subsidiary of Proteon
(“Merger Sub”), whereby Merger Sub merged with and into Private ArTara, with Private ArTara surviving as a wholly owned
subsidiary of Proteon. In connection with, and prior to the completion of, the Merger, Private ArTara changed its name from “ArTara
Therapeutics, Inc.” to “ArTara Subsidiary, Inc.”, and Proteon changed its name from “Proteon Therapeutics,
Inc.” to “ArTara Therapeutics, Inc.” Prior to the completion of the Merger, Ernst and Young LLP served as the
independent registered public accounting firm of Proteon.
The reports of Ernst and Young
LLP on Proteon’s consolidated financial statements for the years ended December 31, 2019 and 2018 did not contain an adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.
During the years ended December 31, 2019 and 2018, there were no: (1) disagreements (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) with Ernst and Young LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreement if not resolved to the satisfaction of Ernst and
Young LLP would have caused Ernst and Young LLP to make reference thereto in its reports on the consolidated financial statements
for such years, or (2) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).
(b) On March 18, 2020 the Audit Committee
approved the engagement of Marcum LLP as our independent registered public accounting firm for the year ending December 31, 2020.
Prior to the completion of the Merger,
Marcum LLP served as the independent auditors of Private ArTara.
During the years ended December 31, 2019
and 2018, neither Proteon, nor anyone on their behalf consulted with Marcum LLP, regarding either (i) the application of accounting
principles to a specific transaction, completed or proposed, or the type of audit opinion that might be rendered on Proteon’s
financial statements, and neither a written report nor oral advice was provided to Proteon that Marcum LLP concluded was an important
factor considered by Proteon in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter
that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
We delivered a copy of this Current Report on
Form 8-K to Ernst and Young LLP on March 19, 2020 and requested that a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the statements made in response to this Item and, if not, stating the respects in which it
does not agree. Ernst and Young LLP responded with a letter dated March 23, 2020, a copy of which is annexed hereto as Exhibit
16.1 stating that Ernst and Young LLP agrees with the statements set forth above