Able Energy, Inc.
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): September 21, 2007
Able
Energy, Inc.
(Exact
name of registrant specified in charter)
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Delaware
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001-15035
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22-3520840
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(State
of Incorporation)
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(Commission
File Number)
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(IRS
Employer
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Identification
No.)
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198
Green Pond Road, Rockaway, NJ 07866
(Address
of principal executive offices) (Zip Code)
(973)
625-1012
Registrant’s
Telephone Number
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):
o Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
o Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR 240.14d-2(b))
o Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR 240.13e-4(c))
Item 4.01 Change
in Registrant’s Certifying Accountant.
Able
Energy, Inc. (the “Company”) engaged Lazar Levine & Felix LLP (“LLF”) as its
new independent registered public accounting firm as of September 21, 2007.
Prior to its engagement, LLF had been and continues to act as independent
auditors for All American Properties, Inc. (f/k/a All American Plazas, Inc.)
(“All American”), an affiliate and the largest stockholder of the Company.
During
the years ended June 30, 2007 and 2006 and through September 20, 2007, the
Company did not consult with LLF with regard to any of the matters or events
as
set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
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 21st
day of
September, 2007.
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ABLE ENERGY, INC. |
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By:
/s/
Gregory D.
Frost
Name:
Gregory D. Frost
Title:
Chief Executive Officer
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