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8-K - CURRENT REPORT - Vicor Technologies, Inc.v245592_8k.htm
Exhibit 16.1
 
January 23, 2012
 
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
 
 
RE: 
Vicor Technologies, Inc.
Commission File Number 0-51475 
 
The firm of Daszkal Bolton LLP previously was the independent registered public accounting firm (“independent auditor”) for Vicor Technologies, Inc. (the “Company”), and reported on the consolidated financial statements of the Company for the years ended December 31, 2010 and 2009. We have read the statements that we understand the Company will include under Item 4.01 of Form 8-K it will file regarding the changes in registrant's certifying accountant, and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements made under Item 4.01.
 
 
DASZKAL BOLTON LLP
For the Firm
 
/s/Scott A. Walters, C.P.A., P.A.
Partner