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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)

February 12, 2007

 
TRULITE, INC.
(Exact name of registrant as specified in its charter)

         
Delaware
 
0-51696
 
20-1372858
(State or Other Jurisdiction
 
(Commission File Number)
 
(I.R.S. Employer
of Incorporation)
     
Identification No.)
 
 
5 HOUSTON CENTER
1401 McKINNEY STREET, SUITE 900
HOUSTON, TX 77010-4035
(Address of principal executive offices including Zip Code)


                    (713) 888-0660                   
(Registrant’s telephone number, including area code)


None
                                                          
(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:
 
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 Changes in Registrant’s Certifying Accountant.
 
On February 12, 2007, UHY Mann Frankfort Stein & Lipp CPAs, LLP, notified Trulite, Inc. (the “Company”) that it has ceased to provide audit services to the Company, and accordingly, resigned as the independent registered public accountants of the Company on that date.
 
None of the reports of UHY Mann Frankfort Stein & Lipp CPAs, LLP, on the Company’s financial statements for the past year or subsequent interim period contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles, except for uncertainty as to going concern.
 
During the most recent fiscal year of the Company and any subsequent interim period, there were no disagreements between the Company and UHY Mann Frankfort Stein & Lipp CPAs, LLP, 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 UHY Mann Frankfort Stein & Lipp CPAs, LLP, would have caused it to make reference to the subject matter of the disagreements in connection with its report.
 
The Company has provided UHY Mann Frankfort Stein & Lipp CPAs, LLP, with a copy of the above disclosures in response to Item 304(a) of Regulation S-K in conjunction with the filing of this Form 8-K. The Company requested that UHY Mann Frankfort Stein & Lipp CPAs, LLP, deliver to the Company a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K, and if not, stating the respects in which it does not agree. A copy of the letter of UHY Mann Frankfort Stein & Lipp CPAs, LLP, is filed as Exhibit 99.1 to this Form 8-K Current Report.
 
Item 9.01 Financial Statements and Exhibits.
 
  (d) Exhibits.
     
  99.1 Letter, dated February 12, 2007, from UHY Mann Frankfort Stein & Lipp CPAs, LLP, to the Securities & Exchange Commission
 


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
     
  TRULITE, INC.
  (Registrant)
 
 
 
 
 
 
Dated: February 16, 2007 By:   /s/ Jonathan Godshall 
   
 

Name: Jonathan Godshall
    Title: President and Chief Executive Officer