Combine the corned beef, cream cheese, sauerkraut and Swiss cheese well.

Form meatball sized balls (1 to 1 1/2 inch in diameter).

Dip each ball in the flour to coat.

Dip each ball in the buttermilk to coat.

Dip each ball in the panko bread crumbs to coat.

Place the balls on a tray and refrigerate 30 minutes or so until firm.

Heat oil (1 1/2 to 2 inches high) in a Dutch oven or high sided pan over med/hi.

Once the temperature reaches 375 degrees F. fry the fritters until browned on each side, working in batches.

Set on a paper towel to drain excess oil.

Serve hot with dipping sauce.

Combine all ingredients well.

Chill until ready to serve.