Dais (DLYT) 8-K Entry into a Material Definitive Agreement

EXHIBIT 16.1

June 27, 2016

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on June 22, 2016, to be filed by our former client, Dais Analytic Corporation. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

BDO USA, LLP