(a). On April 6, 2009, the Audit Committee of the Board of Directors of Bank of Florida Corporation (the "Company") dismissed Hacker, Johnson & Smith, PA ("Hacker Johnson") as the Company's independent registered public accounting firm, effective as of that date. Hacker Johnson's reports on the Company's consolidated financial statements for the years ended December 31, 2008 and 2007 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the years ended December 31, 2008 and 2007, and the interim period up to April 6, 2009, there were no disagreements with Hacker Johnson on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Hacker Johnson's satisfaction, would have caused them to make reference to the subject matter of the disagreements in connection with their report on the Company's consolidated financial statements; in addition, there were no reportable events as listed in Item 304(a)(1)(v) of Regulation S-K.

(b). The Company has engaged Porter Keadle Moore, LLP ("PKM") effective April 6, 2009 as its new independent registered public accounting firm to audit its financial statements.

PKM is a Certified Public Accounting Firm based in Atlanta, Georgia, with a Community Banking division, which currently provides independent audit, review, and tax services, as well as other services, to more than one hundred banking clients in twenty-six states, ranging in size from $20 million to more than $8 billion in assets. PKM is ranked second in the nation with respect to revenue audited and sixth in the nation in client share, as reported in the Public Accounting Report's national list of "Public Community Bank Audit Leaders."

In the second quarter of 2008, the Company hired PKM to perform an initial cursory review of goodwill impairment. A copy of PKM's written review is attached as Exhibit 99.1. Both Hacker Johnson and PKM confirmed with management that a complete testing of goodwill for impairment should be completed prior to December 31, 2008. During the third quarter of 2008, the Company hired an independent third party to perform a complete test of goodwill for impairment

The Company provided Hacker Johnson with a copy of the foregoing disclosures contained in (a) and (b), above, and has requested a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company. Hacker Johnson's letter is attached as Exhibit 16.1.

(c) Exhibits.

The following exhibit is being furnished with this Report:

16.1   Hacker Johnson's letter on change in certifying accountant.

99.1   PKM's cursory evaluation of goodwill (Incorporated by reference from the
       Form 8-K filed on April 8, 2009).