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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-10-067992.txt : 20101223
<SEC-HEADER>0001144204-10-067992.hdr.sgml : 20101223
<ACCEPTANCE-DATETIME>20101222175609
ACCESSION NUMBER:		0001144204-10-067992
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20101217
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Completion of Acquisition or Disposition of Assets
FILED AS OF DATE:		20101223
DATE AS OF CHANGE:		20101222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACORN ENERGY, INC.
		CENTRAL INDEX KEY:			0000880984
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ENGINEERING SERVICES [8711]
		IRS NUMBER:				222786081
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33886
		FILM NUMBER:		101269933

	BUSINESS ADDRESS:	
		STREET 1:		4 WEST ROCKLAND ROAD
		CITY:			MONTCHANIN
		STATE:			DE
		ZIP:			19710
		BUSINESS PHONE:		3026561708

	MAIL ADDRESS:	
		STREET 1:		4 WEST ROCKLAND ROAD
		CITY:			MONTCHANIN
		STATE:			DE
		ZIP:			19710

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACORN FACTOR, INC.
		DATE OF NAME CHANGE:	20060920

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DATA SYSTEMS & SOFTWARE INC
		DATE OF NAME CHANGE:	19931019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEFENSE SOFTWARE & SYSTEMS INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
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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:</font></div>
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material pursuant to Rule 14a-2 under the Exchange Act (17 CFR
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communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</font></div>
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communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
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1 &#8211; Registrant&#8217;s Business and Operations</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
1.01&#160;&#160;&#160;&#160;Entry into a Material Definitive
Agreement</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
November 9, 2010, Acorn Energy, Inc. (the &#8220;Company&#8221;) entered into a letter of
intent (the &#8220;Letter of Intent&#8221;) with Coreworx Inc., then a wholly-owned
subsidiary of the Company (&#8220;Coreworx&#8221;), for the Company to sell all of its
common stock in Coreworx to a management buyout group consisting of Coreworx&#8217;
management and certain employees and other investors.&#160;&#160;On December 17,
2010, the Company and Coreworx entered into agreements to effectuate the terms
of the Letter of Intent and close on the transactions described therein, which
agreements included a Share Exchange Agreement, Debt Conversion Agreement,
Amended and Restated Loan Agreement and other ancillary agreements and documents
(collectively the &#8220;Transaction Documents&#8221;).&#160;&#160;Under the terms of the
Transaction Documents:&#160;&#160;Coreworx&#8217; remaining indebtedness owed to the
Company of approximately $5.4 million was reduced by approximately $1.4 million
to $4.0 million; the Company exchanged all of its shares of common stock of
Coreworx for 10% of the newly issued and outstanding shares of common stock of
Coreworx with such shares received by the Company being non-voting shares (&#8220;New
Coreworx Shares&#8221;); the Company received at closing warrants to acquire that
number of additional shares of common stock of Coreworx equal to the number of
New Coreworx Shares; the debt of $4.0 million owed by Coreworx to the Company
(the &#8220;Coreworx Debt&#8221;) is non-interest bearing, and the first payment will be due
January 31, 2012; the Coreworx Debt is to be repaid in an amount equal to 4% of
Coreworx&#8217; gross revenues commencing at the date of closing, and payments for the
period commencing on the closing date through December 31, 2011 are to be paid
in 12 equal monthly installments starting on January 31, 2012 and on the last
day of each of the following 11 months; the payments of the Coreworx Debt for
revenue periods subsequent to Coreworx&#8217; 2011 fiscal year will be payable on a
quarterly basis within 45 days following the end of Coreworx&#8217; fiscal quarter-end
periods; following repayment of the Coreworx Debt, Coreworx is to pay the
Company a royalty fee (the &#8220;Royalty&#8221;) equal to 4% of Coreworx&#8217; gross revenues up
to a maximum amount of $20 million; the Royalty is to be paid on a quarterly
basis within 45 days following the end of Coreworx&#8217; fiscal quarter-end periods;
and Coreworx is to pay the Company a restructuring fee of $40,000 on or before
July 1, 2011.</font></div>
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of the Coreworx Debt is secured by a security interest in Coreworx&#8217; intellectual
property on a <font style="DISPLAY: inline; FONT-STYLE: italic">pari
passu</font> basis with the other holders of Coreworx&#8217; common stock following
closing which necessitated the Company releasing at closing its prior security
interest in Coreworx&#8217; other personal property and intangibles.</font></div>
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2.01&#160;&#160;&#160;&#160;</font>Completion of Acquisition or Disposition of
Assets</font></font></font></div>
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above is incorporated by reference herein in its entirety.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 22<font style="DISPLAY: inline; FONT-SIZE: 70%; VERTICAL-ALIGN: super">nd</font> day of
December, 2010.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div>
      <div align="left">
        <div align="left">
          <div align="left">
            <div align="left">
              <div align="left">
                <div align="left">
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                      <tr>
                        <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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                          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">ACORN
      ENERGY, INC.</font></div>
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                      <tr>
                        <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                        <td valign="top" width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                        <td valign="top" width="55%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
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                      <tr>
                        <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
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                          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline">/s/ Joe B. Cogdell, Jr.</font></font></div>
                        </td>
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                        <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                        <td align="left" valign="top" width="5%">
                          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Name:</font></div>
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                          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Joe
      B. Cogdell, Jr.</font></div>
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                        <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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      President, General Counsel &amp;
Secretary</font></div>
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