Apyx Medical (APYX) 8-K Changes in Registrant's Certifying Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by Apyx Medical Corporation as filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K of Apyx Medical Corporation dated June 3, 2019. We agree with the statements concerning our Firm contained therein.

Sincerely,

/s/ Frazier & Deeter, LLC