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8-K - Forward Industries, Inc.esforward8k2.htm

 

 

 

December 15, 2010

 

 

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

 

RE:      Forward Industries, Inc.

 

 

We have read the statements that we understand Forward Industries, Inc. will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors.  We agree with such statements made regarding our firm.  We have no basis to agree or disagree with other statements made under Item 4.01.