New
York
|
333-152940
|
14-760865
|
||
(State
or other jurisdiction of
incorporation
or organization)
|
(Commission
File Number)
|
(I.R.S.
Employer
Identification
No.)
|
11552
Prosperous Drive
Odessa, Florida
33556
|
o
|
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
||
o
|
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
||
o
|
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR 240.14d-2(b))
|
||
o
|
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR 240.13e-4(c))
|
Item
4.01.
|
Changes
in Registrant’s Certifying
Accountant
|
|
1.
|
The
application of accounting principles to specified transactions, either
completed or proposed or the type of audit opinion that might be rendered
on the Company’s financial statements, and neither was a written report
provided to the Company nor was oral advice provided that Cross, Fernandez
and Riley, LLP concluded was an important factor considered by the Company
in reaching a decision as to an accounting, auditing or financial
reporting issue; or
|
|
2.
|
Any
matter that was either the subject of a disagreement or a reportable
event, as each term is defined in Items 304(a)(1)(iv) or (v) of Regulation
S-K, respectively.
|
Item
9.01.
|
Financial
Statements and Exhibits.
|
(c)
|
Exhibits.
|
16.1
|
Letter,
dated April 27, 2009, from Pender Newkirk & Company LLP to the
Securities and Exchange Commission.
|
DAIS ANALYTIC CORPORATION | |||
Dated: April 28, 2009 |
By:
|
/s/ Timothy Tangredi | |
Name: Timothy Tangredi | |||
Title: President |