Summary of ELANDIA INTERNATIONAL INC.

Item 4.01 Changes in Registrant's Certifying Accountant.

As previously disclosed on September 30, 2009, Marcum LLP formerly known as Marcum & Kliegman LLP ("Marcum") was dismissed as the independent registered public accounting firm for the Company based on the recommendation and authorization of the Audit Committee of our Board of Directors.

Marcum's audit reports on our financial statements for the fiscal years ended December 31, 2008 and 2007 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2008 and 2007 and any subsequent interim period through September 30, 2009, (i) there were no disagreements between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of Marcum would have caused it to make a reference to the subject matter of the disagreement in connection with its reports and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K, except that, as disclosed in our Quarterly Report on Form 10-Q for the six months ended June 30, 2009 and in our Annual Report on Form 10-K for the fiscal years ended December 31, 2008 and 2007, Marcum advised the Company of the existence of material weaknesses in the Company's internal control over financial reporting. For further discussion of the material weaknesses identified, refer to Item 4T of our Form 10-Q for the period ended June 30, 2009 and Item 9A(T) of our Form 10-K for the years ended December 31, 2008 and 2007. Our Audit Committee has discussed these material weaknesses with Marcum and authorized Marcum to respond fully to the inquiries of the successor auditor concerning the subject matter of these material weaknesses.

We have provided Marcum with a copy of the disclosure contained in this Form 8-K/A and have requested that Marcum furnish us with a letter addressed to the SEC stating whether or not it agrees with the above statements. Marcum's letter, dated October 20, 2009, is filed as Exhibit 16.1 to this Form 8-K/A.