Exhibit 16.1

January 7, 2010

Securities and Exchange Commission
Washington, DC 20549

Re: DAC Technologies Group International, Inc.

Gentlemen:

We have read Item 4 “Changes in Registrant’s Certifying Accountants” contained in DAC Technologies Group International, Inc. 8-K and are in agreement with the statements contained therein, as they relate to our firm.

Very truly yours,
 

/s/ Frost, PLLC  

Frost, PLLC 

Little Rock, AR