-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, SVvCue5N1PStIjjd52gnKJHarPBkVak7qzrpRB8KEZeKp2R5yG3vHh74BhUEW4r6 ku8Xbh/KUAiliVZxJJFEHA== 0001299933-07-000967.txt : 20070216 0001299933-07-000967.hdr.sgml : 20070216 20070216165756 ACCESSION NUMBER: 0001299933-07-000967 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20070131 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20070216 DATE AS OF CHANGE: 20070216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENOVA SYSTEMS INC CENTRAL INDEX KEY: 0000922237 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS & ACCESSORIES [3670] IRS NUMBER: 953056150 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-33001 FILM NUMBER: 07632056 BUSINESS ADDRESS: STREET 1: 19850 SOUTH MAGELLAN DR STREET 2: SUITE 305 CITY: TORRANCE STATE: CA ZIP: 90502 BUSINESS PHONE: 3105272800 MAIL ADDRESS: STREET 1: 19850 SOUTH MAGELLAN DR STREET 2: SUITE 305 CITY: TORRANCE STATE: CA ZIP: 90502 FORMER COMPANY: FORMER CONFORMED NAME: US ELECTRICAR INC DATE OF NAME CHANGE: 19940425 8-K/A 1 htm_18259.htm LIVE FILING Enova Systems, Inc. (Form: 8-K/A)  

 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K/A

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 31, 2007

Enova Systems, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)

     
California 000-36295 95-3056150
_____________________
(State or other jurisdiction 		_____________
(Commission 		______________
(I.R.S. Employer
of incorporation) File Number) Identification No.)
      
19850 S. Magellan Drive, Torrance, California   90502
_________________________________
(Address of principal executive offices) 		  ___________
(Zip Code)
     
Registrant’s telephone number, including area code:   310-527-2800

Not Applicable
______________________________________________
Former name or former address, if changed since last report

 

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-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]  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))

Item 4.01 Changes in Registrant's Certifying Accountant.

On February 6, 2007, Enova Systems, Inc. (the "Company") filed a Current Report on Form 8-K dated January 31, 2007 announcing, among other items, the dismissal of the Company’s independent registered public accounting firm, Windes & McClaughry Accountancy Corporation ("Windes"). The February 6, 2007 Form 8-K is hereby incorporated by reference. In accordance with Item 4.01 of Form 8-K and Item 304 of Regulation S-K, the Company provided Windes with a copy of its disclosure contained in the February 6, 2007 Form 8-K and requested that Windes furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Windes agrees with the statements made by the Company in the February 6, 2007 Form 8-K. On February 14, 2007, the Company received Windes’s response letter, a copy of which is attached as Exhibit 16.1.





Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No. 16.1 Letter to the Securities and Exchange Commission from Windes & McClaughry Accountancy Corporation, dated February 14, 2007.





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.

         
    Enova Systems, Inc.
          
February 16, 2007   By:   Ed Riddell
       
        Name: Ed Riddell
        Title: Chief Executive Officer

Exhibit Index


     
Exhibit No.   Description
 
16.1
  Letter to the Securities and Exchange Commission from Windes & McClaughry Accountancy Corporation, dated February 14, 2007.
EX-16.1 2 exhibit1.htm EX-16.1 EX-16.1

February 14, 2007

U.S. Securities and Exchange Commission
Office to the Chief Accountant
100 F Street, NE
Washington, DC 20549

RE: Enova Systems, Inc.

File No. 000-36295

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Enova Systems, Inc., dated January 31, 2007 and have the following comments:

  1.   We agree with the Statement “On January 31, 2007, Enova Systems, Inc. (the “Company”) dismissed Windes & McClaughry Accountancy Corporation (“Windes” “us”) as the registered public accounting firm for the Company” in            the first sentence of the first paragraph, but have no basis to agree or disagree            with the statements made in the remainder of the first sentence and remainder            of the first paragraph.

  2.   We agree with the statements made with respect to Windes in the second through thirteenth paragraphs, however, we have no basis on which to agree or disagree with the statements made in these paragraphs which do not relate to us.

Yours truly,

/s/ Windes & McClaughry

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