Investor Relations


January 15, 2014


Re:  Notification of changes to stockholder basis

Dear Shareholder:

In connection with OPKO Health, Inc.’s board of directors declaring a dividend on the Series D Preferred Stock that you hold, as well as   OPKO Health Inc. ‘s stock for stock acquisition of PROLOR Biotech Inc. , we are required to furnish copies of the Forms 8937 we filed with the IRS to the affected shareholders.