8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported) January 26, 2010

ACORN ENERGY, INC.

(Exact name of Registrant as Specified in its Charter)

Delaware	0-19771	22-2786081
(State or Other Jurisdiction	(Commission file Number)	(IRS Employer
of Incorporation)		Identification No.)

4 West Rockland, Montchanin, Delaware	19710
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code (302) 656-1707

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨  Soliciting material pursuant to Rule 14a-2 under the Exchange Act (17 CFR 240.14a-2)

¨  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 2 – Financial Information

Item 2.02  Results of Operations and Financial Condition.

Section 7 – Regulation FD

Item 7.01 Regulation FD Disclosure.

On January 26, 2010 the Registrant issued a press release announcing its preliminary revenue for the fiscal year ended December 31, 2009 and providing revenue guidance for fiscal 2010.  The press release is filed as Exhibit 99.1 hereto.

Section 9 – Financial Statements and Exhibits

Item 9.01  Financial Statements and Exhibits

(d)         Exhibits

Exhibit No.	Description
99.1	Press Release dated January 26, 2010

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized on this 27th day of January, 2010.

ACORN ENERGY, INC.
By:	/s/ Joe B. Cogdell, Jr.
Name:  Joe B. Cogdell, Jr.
Title:    Vice President, Secretary and General Counsel

EX-99.1

Acorn Energy Announces Preliminary Revenue for 2009 up 51% versus 2008; Sets 2010 Guidance

CoaLogix revenue jumps 80%

Montchanin, DE - January 26, 2010 - Acorn Energy (ACFN:NASDAQ) an energy technology holding company today announced preliminary unaudited consolidated revenue for 2009 of $31.3 million, up 51% compared to 2008 revenue of $20.7 million.

Highlights of 2009 Revenues (unaudited)

-CoaLogix revenue up 80% to $18.1 million in 2009 versus $10.1 million in 2008

-DSIT revenue up 10% to $9.2 million in 2009 versus $8.4 million in 2008

-Coreworx revenue of $4 million were flat versus full year unconsolidated 2008 revenue

The Company will provide complete audited results for the full year in its earnings press release and conference call that will be announced at a future date.

Fiscal 2010 Financial Guidance

Acorn Energy management expects fiscal 2010 revenue, including the pending increased revenues associated with the contemplated acquisition of GridSense, to increase more than 50% to over $48 million with an expected consolidated gross margin exceeding 44%.

Commenting on the preliminary 2009 revenue numbers, John Moore, CEO of Acorn, said, “Our portfolio of businesses, which provide technologies for energy infrastructures, performed exceptionally well in 2009 and have not been significantly affected by the worldwide recession. We are looking forward to accelerating growth in 2010 as DSIT, Coreworx and GridSense enter early stages of market penetration with new products and services.

“We expect much of the momentum in anticipated revenue growth to come in the second half of the year after CoaLogix completes the first phase of capacity increase in its new plant and Coreworx introduces its new software in the middle of this year. Since our companies are marketing new technologies to very large energy companies, it is important to note that forecasting the closing of contracts and starting periods is not an exact science; therefore, the actual results may vary from the guidance provided.”

About Acorn Energy

Acorn Energy, Inc. is a publicly traded holding company with equity interests in CoaLogix, Coreworx, DSIT and GridSense. These companies leverage advanced technologies to transform and upgrade the energy infrastructure around the world. Acorn companies are focused on three problems in the energy sector: improving the efficiency of the energy grid, reducing the risk for owners of large energy assets, and reducing the environmental impact of the energy sector. Acorn's strategy is to take primarily controlling positions in companies led by great entrepreneurs. For more information visit http://www.acornenergy.com.

Safe Harbor Statement

This press release includes forward-looking statements, which are subject to risks and uncertainties. There is no assurance that CoaLogix, DSIT, Coreworx or GridSense will continue to grow their respective businesses or that the Company will achieve the expected consolidated revenue and gross margin in 2010.  Factors which may cause results to differ from those forecasted include delays in (i) orders or production, (ii) completion of definitive documentation and  closing of the pending acquisition of the portion of GridSense not currently owned by the Company in the coming weeks,(iii) completion of CoaLogix’ new facility and (iv) timely development and market acceptance of Coreworx’ new software.  . A complete discussion of the risks and uncertainties which may affect Acorn Energy's business generally is included in "Risk Factors" in the Company's most recent Annual Report on Form 10-K as filed by the Company with the Securities and Exchange Commission.

Investor Contact:

Paul Henning

Cameron Associates

(212) 245-8800

Paul@cameronassoc.com