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~~

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

Date of Report (Date of earliest event reported) January 6, 2011

DAC Technologies Group International, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Nevada

~~Nevada~~ (State or Other Jurisdiction of Incorporation)


000-29211		65-0847852

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

12120 Colonel Glenn Road, Suite 6200 Little Rock, AR		72210
4700 S. Bowman, Little Rock, AR		72210
(Address of Principal Executive Offices)		(Zip Code)

(501) 661-9100

(~~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 4.01. Changes in Registrant’s Certifying Accountant.

On January 3, 2011, DAC Technologies Group International, Inc. (the “Company”) was notified ~~on January 4, 2010~~ that, ~~effective~~Frazer ~~January 1, 2010,~~ Frost, ~~PLLC~~LLP (“Frazer Frost”), ~~and~~the ~~certain~~Company’s ~~partners~~independent ofaccountant, ~~Moore~~and ~~Stephens~~the ~~Wurth~~principal ~~Frazer~~accountant ~~and~~that ~~Torbet,~~was ~~LLP~~engaged ~~(“MSWFT”)~~to ~~formed~~audit ~~Frazer~~the ~~Frost,~~Company’s ~~LLP~~financial ~~(“Frazer Frost”)~~statements, awas ~~new~~winding ~~partnership.~~down ~~Pursuant~~operations toas ~~the~~Frazer ~~terms~~Frost ofand athat ~~combination~~the ~~agreement~~firms bythat ~~and~~had ~~among~~combined ~~Frost~~to ~~and~~form ~~MSWFT,~~ Frazer Frost, ~~and~~namely, ~~(the~~Frost, ~~“Combination~~PLLC ~~Agreement~~(“Frost”), ~~each of Frost~~ and ~~MSWFT~~Moore ~~contributed~~Stephens ~~substantially~~Wurth ~~all~~Frazer ofand ~~their assets~~Torbert, ~~and~~LLP ~~certain~~(“MSWFT”), ofwould resume their ~~liabilities~~separate tooperations. ~~Frazer Frost~~Accordingly, ~~resulting in~~ Frazer Frost ~~assuming~~resigned ~~Frost~~as the Company’s certifying ~~engagement~~accountant ~~letter~~and ~~with~~Frost ~~the~~has ~~Company~~been ~~and~~engaged ~~becoming~~by the Company’s as its new independent accounting firm. AsFrost was ofregistered with the ~~date~~Public ofCompany ~~this~~Accounting ~~Current~~Oversight ~~Report,~~Board ~~Frazer~~(PCAOB) effective December 21, ~~Frost~~2010. isAs noted, the change of certifying accountant was not ~~registered~~initiated ~~with~~by the ~~Public~~Company; however, the Company’s ~~Accounting~~Board ~~and~~of ~~Oversight~~Directors—there ~~Board~~being ~~(PCAOB),~~no ~~however~~audit or other similar committee of the ~~such~~Board—approved ~~registration~~the ischange inby ~~process~~resolution dated January 3, 2011.

AsThe ~~noted,~~financial ~~change~~statements offor ~~certifying~~the ~~accountant~~year ~~was~~ended ~~not~~December 31, ~~initiated~~2009 were reported on by Frazer Frost and the ~~Company;~~financial ~~however,~~statements for the ~~Company’s~~ ~~Board~~year ofended ~~Directors—there~~December 31, ~~being~~2008 nowere ~~audit~~previously orreported ~~other~~on ~~similar~~by Frost, ~~committee~~with ofan unqualified opinion. Frost will assume responsibility for the ~~Board—approved~~ Frazer Frost audit of the ~~change~~Company byfor ~~resolution~~the ~~dated~~year ~~January~~ended December 731, ~~2010~~2009 and all subsequent interim periods.

~~The~~During ~~audit~~the ~~reports~~Company’s most recently audited fiscal year ended December 31, 2009, and the subsequent interim period through the date of resignation, the Company did not consult with 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 ofFrost did not provide either a written report or oral advice to the Company asthat ofwas ~~and~~an important ~~for~~factor considered by the ~~years~~Company in reaching a decision as to any accounting, auditing, ~~ended~~or ~~December~~financial reporting issue; or (ii) 31the subject of any disagreement, ~~2008~~as ~~and~~defined ~~December~~in Item 304(a)(1)(iv) of Regulation 31S-K and the related instructions, ~~2007~~or ~~did~~a ~~not~~reportable ~~contain~~event anwithin ~~adverse~~the meaning ~~opinion~~set orforth in Item 304(a)(1)(v) ~~disclaimer~~of Regulation S-K. Prior to the merger of Frost and MSWFT ~~opinion~~into Frazer Frost on January 4, 2010, Frost was engaged as the Company’s independent registered public accounting firm and ~~were~~would ~~not~~have ~~qualified~~in orthe ~~modified~~normal ascourse toof ~~uncertainty~~the professional relationship, discussed ~~audit~~a ~~scope~~variety orof matters, including the application of accounting principles, auditing standards, financial reporting issues, and reportable events with management, however their responses were not a condition to their retention.

~~During~~Since the date of the Company’s ~~most~~engagement ~~two~~of ~~recent~~Frazer ~~fiscal~~Frost ~~years~~through ~~ended~~the ~~December 31~~date of this report, there ~~2008~~were: ~~and~~(i) no ~~2007~~disagreements between the Company and ~~through~~Frazer Frost on any matters of accounting ~~January 1~~principles or practices, ~~2010~~financial statement disclosure, ~~the~~or ~~Company~~auditing ~~did~~scope or procedures, which disagreements, if not ~~consult~~resolved ~~with~~to the satisfaction of Frazer Frost, onwould have caused Frazer Frost to make reference to the subject matter of the disagreement in connection with their report; and (iii) no reportable events within the ~~application~~meaning set forth in Item 304(a)(1)(v) of ~~accounting~~Regulation S-K, ~~principles~~other tothan a ~~specified~~communication ~~transaction,~~on ~~either~~internal ~~completed~~control orfrom ~~proposed,~~Frazer orFrost in March 2010. Concurrently with the ~~type~~issuance of ~~audit~~its ~~opinion that~~report ~~may~~on beits ~~rendered~~audit onof the Company’s financial statements for the year ended December 31, ~~and~~2009, Frazer Frost ~~did~~advised ~~not~~the ~~provide~~Board ~~either~~ of Directors of the Company of a ~~written~~material weakness ~~report~~in orinternal ~~oral~~control ~~advice~~over tofinancial ~~the~~reporting ~~Company~~relating ~~that~~to ~~was~~a anfailure ~~important~~to ~~factor~~maintain ~~considered~~adequate segregation byof duties within the Company’s inaccounting ~~reaching~~department adue ~~decision~~to aslimited topersonnel. ~~any~~Frazer Frost ~~accounting,~~also ~~auditing,~~advised orthat ~~financial~~the ~~reporting~~Company ~~issue;~~did not have a functioning audit committee or outside directors ~~(ii)~~ on the ~~subject~~Company’s Board of ~~any disagreement~~Directors, asresulting ~~defined~~in ineffective oversight in ~~Item 304~~the ~~(a)(1)(iv)~~establishment and monitoring of ~~Regulation S-K~~required internal controls and ~~the~~procedures. Frazer Frost did not express an opinion ~~related~~nor ~~instructions~~provide assurance on internal control. Its advice, orwhich ait ~~reportable~~discussed ~~event~~with ~~within~~the Board of Directors, was based on the ~~meaning~~preliminary ~~set~~evaluations ~~forth~~on ininternal ~~Item 304(~~control over financial reporting performed by management, as evaluated by Frazer Frost as a~~)(1)(v)~~ part of planning and performing its ~~Regulation S-K~~audit.

InThe ~~connection~~Company ~~with~~has ~~the~~provided ~~audits~~Frazer ofFrost ~~the~~a ~~Company’s~~copy ~~financial~~of ~~statements for~~ the ~~fiscal~~disclosures ~~year~~in ~~ended December 31,~~this ~~2008~~Form ~~and~~8-K ~~2007~~ and ~~through~~has requested ~~the~~that ~~date~~Frazer ofFrost ~~this~~furnish ~~Current~~it ~~Report,~~with ~~there~~a ~~were:~~letter ~~(i) no disagreements~~addressed ~~between~~to the ~~Company~~Securities and ~~Frost on any matters of accounting principles or practices,~~Exchange ~~financial~~Commission ~~statement~~stating ~~disclosure,~~whether or ~~auditing scope or procedures, which disagreements, if~~ not ~~resolved~~ toFrazer ~~the satisfaction of~~ Frost, ~~would~~agrees ~~have~~with ~~caused~~the ~~Frost~~Company’s tostatements ~~make~~in ~~reference~~this toItem 4.01. ~~the~~A ~~subject matter~~copy of the ~~disagreement~~letter indated ~~their~~January 6, ~~reports~~2011 onfurnished ~~the~~by ~~Company’s~~Frazer ~~financial~~Frost ~~statements~~in ~~for~~response ~~such~~to ~~years,~~that ~~and~~request ~~(ii) no~~is ~~reportable~~filed ~~events~~as ~~within the meaning set forth in Item~~Exhibit ~~304(a)(~~16.1~~)(v)~~ ofto ~~Regulation S-K~~this report.

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.

16.1 Letter of Frost, PLLC dated January 7, 2010

~~SIGNATURES~~Item 9.01. Financial Statements and Exhibits.

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

(c)		Exhibits

16.1		Letter of Frazer Frost, LLP dated January 6, 2011

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

SIGNATURES

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


DAC Technologies Group International, Inc.
By:	/s/ Robert C. Goodwin
	Name:	Robert C. Goodwin
	Title:	CFO, Principal Accounting Officer and Principal Financial Officer

Date: January 6, 2011

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