Effective March 17, 2009, the Audit Committee of the Board of Directors of Nyer Medical Group, Inc. (Nyer or the Registrant), engaged the firm of Wolf & Company, P.C. (Wolf) as Nyer's independent registered public accounting firm to perform the 2009 third quarter interim review and to audit Nyer's consolidated financial statements for the fiscal year ending June 30, 2009, and any subsequent interim periods. During the Registrant's fiscal years ended June 30, 2007 and 2008, neither the Registrant nor anyone on its behalf has consulted with Wolf regarding any of the matters referenced in Item 304(a)(2) of Regulation S-K.

On March 13, 2009, the Audit Committee of Nyer's Board of Directors had decided to not re-engage Sweeney, Matz & Co, LLC, formerly known as Sweeney, Gates & Co., (Sweeney Matz) as its independent registered public accounting firm. Notice was provided to Sweeney Matz that it had not been re-engaged on March 13, 2009.

Sweeney Matz's audit reports on Nyer's consolidated financial statements for the fiscal years ended June 30, 2007 and 2008 did not contain any adverse opinion or disclaimer of opinion nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Registrant's fiscal years ended June 30, 2007 and 2008, and the subsequent interim period through March 13, 2009, there were no disagreements between the Registrant and Sweeney Matz concerning any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreements, if not resolved to Sweeney Matz's satisfaction, would have caused them to make a reference to the subject matter of the disagreements in connection with their reports. There were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.

Nyer provided Sweeney Matz with a copy of the foregoing disclosures and requested from Sweeney Matz a letter addressed to the Securities and Exchange Commission stating whether Sweeney Matz agrees with the statements made by Nyer in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. Sweeney Matz's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(d) Exhibits.

Exhibit
Number       Exhibit Description

16.1         Letter dated March 16, 2009 from Sweeney, Matz & Co, LLC to
             the Securities and Exchange Commission.