Attached files

file filename
8-K - CURRENT REPORT - OWC Pharmaceutical Research Corp.dyap8k.htm

Michael F. Cronin, CPA
Certified Public Accountants

May 31, 2013

Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549

Re: Dynamic Applications Corp.

Commission File Number 000-54856

Ladies and Gentlemen:

I have received a copy of, and are in agreement with, the statements being made by Dynamic Applications Corp. in Item 4.01 of its Form 8-K dated May 31, 2013, captioned “Changes in Registrant’s Certifying Accountant.”

I hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Sincerely,

/s/ Michael F. Cronin