Summary of UNILENS VISION INC

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibi

Item 4.01 Change in Registrant's Certifying Accountant

(1) Previous Independent Auditors:

a. The Registrant (the "Company") has been advised that, effective January 1, 2013, its principal independent auditor, Pender Newkirk & Company LLP ("Pender Newkirk") has discontinued its audit practice and that the partners and employees of Pender Newkirk have joined the firm of Warren Averett, LLC. Warren Averett will serve as the Company's principal independent auditing firm. The decision to retain Warren Averett as the Company's principal independent auditing firm has been approved by the Company's Board of Directors and the Audit Committee of the Board.

b. Pender Newkirk's reports on the financial statements of the Company for its last two fiscal years ended June 30, 2012 and 2011 did not contain an adverse opinion or a disclaimer of opinion, nor was the report qualified or modified as to uncertainty, audit scope, or accounting principles.

c. During the Company's two most recent fiscal years and the subsequent interim period, there were no disagreements with Pender Newkirk on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Pender Newkirk, would have caused it to make reference to the subject matter of such disagreements in connection with its audit report.

d. In accordance with Item 304(a)(3) of Regulations S-K, the Company has provided Pender Newkirk with a copy of the disclosures contained herein and provided Pender Newkirk with an opportunity to furnish the Company with a letter addressed to the Securities and Exchange Commission ("SEC") containing any new information, clarification of the Company's expression of its views, or the respects in which it does not agree with the statements made by the Company herein. Pender Newkirk has advised the Company that it has reviewed this filing and agrees with the responses, and has provided a letter addressed to the SEC in response to Item 304(a) of Regulation S-K annexed hereto as Exhibit 16.1.

(2) New Independent Accountants

a. The Company's Board of Directors and Audit Committee have elected to retain Warren Averett as the Company's new principal independent auditing firm as of January 8, 2013. The Company has not consulted with Warren Averett regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided that was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K.

b. The Company has provided Warren Averett with a copy of the disclosures contained herein and provided Warren Averett, LLC with an opportunity to furnish the Company with a letter addressed to the SEC containing any new information, clarification of the Company's expression of its views, or the respects in which it does not agree with the statements made by the Company herein. Warren Averett has advised the Company that is has reviewed this filing and has no basis on which to submit a letter addressed to the SEC in response to Item 304(a) of Regulation S-K.