Attached files
file | filename |
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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.