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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001144204-11-003951.txt : 20110125
<SEC-HEADER>0001144204-11-003951.hdr.sgml : 20110125
<ACCEPTANCE-DATETIME>20110125160824
ACCESSION NUMBER:		0001144204-11-003951
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20110125
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20110125
DATE AS OF CHANGE:		20110125

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:		11546619

	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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656-1707</font></font></div>
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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
240.14a-2)</font></div>
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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
240.13e-4(c))</font></div>
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<font style="DISPLAY: inline; FONT-WEIGHT: bold">&#8211; </font>Other
Events</font></div>
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8.01. Other Events</font></div>
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connection with Acorn Energy, Inc.&#8217;s (the &#8220;Company&#8221;) annual goodwill impairment
analysis and testing for fiscal year 2010, management has determined that
an&#160;&#160;impairment of the Company&#8217;s goodwill related to its GridSense
subsidiary will be taken effective December 31, 2010.&#160;&#160;The Company
estimates the pre-tax, non-cash charges relating to the impairment of goodwill
will be approximately $1.2 million.&#160;&#160;Such impairment charges are not
expected to result in future cash expenditures.</font></div>
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Company has entered into amended subscription agreements with an executive
officer and a director of the Company who purchased 3,000 and 5,000 shares,
respectively, as part of the Company&#8217;s registered offering of 1,150,000 shares
of Acorn Common Stock at a price of $3.50 per share in December 2010. Under the
amended subscription agreements, the sale price to both the executive officer
and the director was increased by $0.20 per share to $3.70 per share (which was
the closing consolidated bid price for the Common Stock on December 17, 2010),
an aggregate increase of $1,600, which has been received by the
Company.</font></div>
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amendment and increase in the sales price was done to bring the transaction into
compliance with Nasdaq Rule 5635(c) and relevant Staff interpretations under
which any&#160;&#160;issuance to officers, directors, employees or consultants
in a &#8220;private placement&#8221; at a discount to the most recent consolidated closing
bid price is considered &#8220;equity compensation&#8221;, requiring shareholder approval.
On January 20, 2010, the Company received a letter from the Nasdaq Staff noting
both the noncompliance associated with the sale of the 8,000 shares as
originally priced and the Company&#8217;s action to bring the transaction into
compliance, and stating that the matter is now closed.</font></div>
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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 25th day of January, 2011.</font></div>
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              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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