UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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) June 12, 2006
ENOVA SYSTEMS, INC.
(Exact Name of Registrant as Specified in Its Charter)
California
(State or Other Jurisdiction of Incorporation)
0-25184
95-3056150
(Commission File Number)
(IRS Employer Identification No.)
19850 South Magellan Drive Suite 305, Torrance, CA
90502
(Address of Principal Executive Offices)
(Zip Code)
310-527-2800
(Registrant’s Telephone Number, Including Area Code)
(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 (see General Instruction A.2. below):
[ ]
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 June 12, 2006, Singer Lewak Greenbaum & Goldstein LLP (“SLGG”) ceased being the registered public accounting firm for Enova Systems, Inc. (the “Company”), and the Company engaged Windes & McClaughry Accountancy Corporation (“W&M”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2006. The decision regarding the end of the SLGG engagement and the commencement of the engagement of W&M was made and approved by the Audit Committee of the Company’s Board of Directors after a review of the Company’s current needs in light of its listing on the Alternative Investment Market (“AIM”) of the London Stock Exchange. Prior to appointing W&M as the Company’s independent registered public accounting firm, W&M previously assisted Baker Tilly, the Company’s UK accountants, on Baker Tilly’s audit report prepared on behalf of Investec in connection with the Company’s listing on AIM.
The reports of SLGG on the Company’s financial statements for the fiscal years ended December 31, 2005 and December 31, 2004 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended December 31, 2005 and December 31, 2004, and through the date of this Current Report on Form 8-K, there were no disagreements with SLGG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of SLGG would have caused SLGG to make reference to the subject matter of the disagreement in its reports on the Company’s financial statements for such years. During the fiscal years ended December 31, 2005 and December 31, 2004, and through the date of this Current Report on Form 8-K, there were no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company has provided SLGG with a copy of this disclosure and has requested that SLGG furnish it with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree. A copy of the letter from SLGG addressed to the SEC, dated June 13, 2006, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
During the fiscal years ended December 31, 2005 and December 31, 2004, and through the date of this Current Report on Form 8-K, the Company did not consult with W&M regarding (1) the application of accounting principles to a specified transaction, whether completed or proposed, (2) the type of audit opinion that might be rendered with respect to the Company’s financial statements or (3) any matter that was either the subject of a “disagreement” or a “reportable event” (as such terms are defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
Exhibit No.
Description
16.1
Letter, dated June 13, 2006, from Singer Lewak Greenbaum & Goldstein LLP to the Securities and Exchange Commission.
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.______________
(Registrant)
Date: June 14, 2006
/s/ Edwin Riddell
By: Edwin Riddell
Title:
President and Chief Executive Officer
EXHIBIT INDEX
Exhibit Number | Description | Method of Filing | ||
16.1 | Letter, dated June 13, 2006, from Singer Lewak Greenbaum & Goldstein LLP to the Securities and Exchange Commission | Filed herewith as Exhibit 16.1 |
Exhibit 99.1
SLGG Logo Omitted
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
Certified Public Accountants & Management Consultants
June 13, 2006
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Enova Systems, Inc.’s statements included under Item 4.01 of its Form 8-K for June 12, 2006, and we agree with such statements concerning our Firm.
/s/ Singer Lewak Greenbaum & Goldstein LLP
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
Partners:
TROY A. SNYDER
STEVEN J. CUPINGOOD
GALE B. MOORE
THOMAS E. WENDLER
RICHARD A. LINDER
ROBERT J. SCHLENER
JIM H. PITRAT
RICHARD S. POLEP
DONALD G. LEVE
MARC I. ABRAMS
JOHN A. ECKWEILER
DAVID KAMATH
MICHAEL D. COHEN
LEWIS E. SHARPSTONE
GLENN H. CARNIELLO
JANICE D. MCKENNA
DAVID W. FREE
DAVID W. KRAJANOWSKI
WILLIAM D. SIMON
JERRY J. CORNWELL Emeritus
HARVEY A. GOLDSTEIN
NORMAN L. GREENBAUM
LOS ANGELES COUNTY
ORANGE COUNTY
INLAND EMPIRE
10960 Wilshire Boulvard, Suite 1100
2700 North Main Street, Suite 200
800 North Haven Avenue, Suite 340
Los Angeles, California 90024
Santa Ana, California 92705
Ontario, California 91764
Telephone: 310-477-3924
Telephone: 714-953-9734
Telephone: 909-941-9245
Fax: 310-478-6070
Fax: 214-953-1837
Fax: 909-941-9252
www.slgg.com
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