UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

~~Pursuant~~Date toof ~~Section 13~~Report ~~or 15~~(d)Date of ~~the Securities~~earliest ~~Exchange~~event ~~Act~~reported) ofJanuary 7, ~~1934~~2010

Date of Report (Date of earliest event reported) August 26, 2005

DAC Technologies Group International, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Nevada (State or Other Jurisdiction of Incorporation)


000-29211		65-0847852

(Commission File Number)		(IRS Employer Identification No.)

1601 Westpark Drive #2 Little Rock, AR		72204
12120 Colonel Glenn Road, Suite 6200 Little Rock, AR		72210
(Address of Principal Executive Offices)		(Zip Code)

(501) 661-9100 (Registrant’s Telephone Number, Including Area Code)

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):


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 133-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

~~ITEM 8~~Item 4.01. ~~OTHER~~Changes ~~EVENTS~~in Registrant’s Certifying Accountant.

~~The litigation, Legel v.~~ DAC Technologies Group International, Inc., ~~et al, which has previously been reported in~~ (the “Company’s”) ~~periodic~~was ~~reports,~~notified ~~involving~~on ~~the~~January 4, ~~suit and countersuit~~2010 ~~between Larry Legel the Company’s former director~~that, ~~and~~effective ~~his wife Brenda Legel~~January 1, ~~and the Company and its CEO~~2010, ~~David Collins~~Frost, ~~has~~PLLC ~~been~~(“Frost”) ~~resolved.~~and ~~The~~certain ~~litigation~~partners ~~will~~of beMoore ~~dismissed~~Stephens ~~with prejudice, and~~Wurth ~~the~~Frazer ~~Company~~ and ~~its~~Torbet, ~~stock~~LLP ~~transfer~~(“MSWFT”) ~~agent~~formed ~~shall~~Frazer beFrost, ~~released~~LLP ~~from~~(“Frazer ~~all~~Frost”), ~~claims~~a ~~and~~new ~~liability~~partnership. Pursuant to the ~~Legels.~~ Ofterms ~~the 177,400 shares~~ of ~~the~~a ~~Company~~combination ~~stock~~agreement ~~which~~by ~~the~~and ~~Legels~~among ~~received~~Frost ~~115~~and MSWFT,~~400~~ ~~will~~Frazer beFrost ~~returned~~and to (the ~~Collins~~“Combination ~~Childrens’ Trust~~Agreement”), ~~leaving~~each ~~the~~of ~~Legels~~Frost ~~with~~and ~~62,000~~MSWFT ~~shares (placed~~contributed insubstantially ~~the~~all ~~name~~ of their ~~company Glacier Marketing International, Inc.), and cash to be paid by~~ ~~the~~assets ~~Trust~~ and ~~not~~certain ~~the~~of ~~Company.~~their ~~The~~liabilities ~~Company will not be required~~ to ~~compensate~~Frazer ~~the~~Frost, ~~Legels~~resulting in ~~any manner,~~Frazer ~~other~~Frost ~~than~~assuming toFrost’s engagement ~~pay~~letter ~~costs~~with of the ~~transfer~~Company ~~of stock~~ and becoming the ~~costs~~Company’s ~~for~~new ~~any~~independent ~~legal~~accounting ~~opinion to transfer stock~~firm. IfAs ~~and~~of ~~when~~ the ~~Legels,~~date ~~who~~of nothis ~~longer~~Current ~~serve~~Report, inFrazer Frost ~~any~~is ~~capacity~~not registered with the Public Company ~~except~~Accounting ~~as shareholders,~~and ~~decide~~Oversight toBoard ~~sell the 62~~(PCAOB),~~000~~ ~~shares~~however such ofregistration ~~the~~is ~~Company’s common stock~~ in ~~the marketplace they may do so at the rate of no more than 5000 shares per week~~process.

As noted, change of certifying accountant was not initiated by the Company; however, the Company’s Board of Directors—there being no audit or other similar committee of the Board—approved the change by resolution dated January 7, 2010.

The audit reports of Frost on the financial statements of the Company as of and for the years ended December 31, 2008 and December 31, 2007 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company’s most two recent fiscal years ended December 31, 2008 and 2007 and through January 1, 2010, the Company did not consult with Frazer Frost on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company’s financial statements, and Frazer Frost did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304 (a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

In connection with the audits of the Company’s financial statements for the fiscal year ended December 31, 2008 and 2007 and through the date of this Current Report, there were: (i) no disagreements between the Company and Frost on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Frost, would have caused Frost to make reference to the subject matter of the disagreement in their reports on the Company’s financial statements for such years, and (ii) no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Frost a copy of the disclosures in this Form 8-K and has requested that Frost furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Frost agrees with the Company’s statements in this Item 4.01(a). A copy of the letter dated January 7, 2010, furnished by Frost in response to that request is filed as Exhibit 16.1 to this Form 8-K.

Item 9.01. Financial Statements and Exhibits.

(c)

Exhibits

16.1

Letter of Frost, PLLC dated January 7, 2010

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has ~~duly~~ duly caused this report to be signed on its behalf by the undersigned ~~hereunto~~thereunto duly authorized.

DAC Technologies Group International Inc.. By: /s/ David A. Collins David A. Collins Chief Executive Officer


	DAC Technologies Group International, Inc.
Date: January 7, 2010	By:	/s/ Robert C. Goodwin
		Name:	Robert C. Goodwin
		Title:	Chief Financial Officer

DATED: September 6, 2005

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