Attached files
HAEFELE FLANAGAN
CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
Robert T. Haefele, CPA Haefele Flanagan & Co., p.c. Francis J. Flanagan, CPA
Thomas P. Fee, Jr., MBA Tall Oaks Corporate Center (1952-1997)
CPA/ABV/CFF, CVA, CEPA Building 2, Suite 200 -----------
James A. Rogers, Jr., CPA, 1000 S. Lenola Road (856) 722-5300
CFFA, CFF PO Box 471 (215) 627-5150
Mary L. Lynch, CPA, CFE Moorestown, NJ 08057 Fax: (856) 722-5395
William J. Stackhouse, www.hfco.com
CPA, CITP
James R. Haefele, CPA,
ABV, CVA, CFF, CFFA
-------------------------
Arnold S. Page, CPA, PFS
February 24, 2012
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Dynasil Corporation of America
We have read the statements that we understand Dynasil Corporation of America
will include under Item 4.01 of the Form 8-K report it will file regarding the
recent change of auditors. We agree with the statements made in the 2nd, 3rd
and 4th paragraphs under Item 4.01 of the Form 8-K report. We have no basis to
agree or disagree with other statements made under Item 4.01.
Sincerely,
/s/ Haefele, Flanagan & Co., p.c.
Haefele, Flanagan & Co., p.c.
Member American Institute of Certified Public Accountants,
Center for Public Company
Audit Firms and Private Companies Practice Section
Registrant Public Company Account Oversight Board
Independent Member of CPA Associates International, Inc. with
Associated Offices in
Principal U.S. and International Cities
Member New Jersey Society of Certified Public Accountants and
Pennsylvania Institute
of Certified Public Accountants