<SEC-DOCUMENT>0001144204-14-034813.txt : 20140623
<SEC-HEADER>0001144204-14-034813.hdr.sgml : 20140623
<ACCEPTANCE-DATETIME>20140602060147
ACCESSION NUMBER:		0001144204-14-034813
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20131231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20131231
</ITEM>
</RULE>
FILED AS OF DATE:		20140602
DATE AS OF CHANGE:		20140602

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:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33886
		FILM NUMBER:		14882016

	BUSINESS ADDRESS:	
		STREET 1:		3903 CENTERVILLE ROAD
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19807
		BUSINESS PHONE:		3026561708

	MAIL ADDRESS:	
		STREET 1:		3903 CENTERVILLE ROAD
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19807

	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>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>v380064_sd.htm
<DESCRIPTION>SD
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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM SD</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Specialized Disclosure Report</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Acorn Energy, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.4pt; text-align: center">(Exact Name of Registrant as Specified
in its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center; width: 30%"><B>Delaware</B></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center; width: 30%"><B>0-19771</B></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center; width: 30%"><B>22-2786081</B></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center">(State or other jurisdiction of incorporation or organization)</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center">(Commission File Number)</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center">(IRS Employer Identification No.)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; width: 8%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center; width: 47%"><B>3903 Centerville Road, Wilmington, Delaware</B></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center; width: 43%"><B>19807</B></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center">(Address of principal executive offices)</TD>
    <TD STYLE="padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center">(Zip Code)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.1pt 0pt 3.3pt; text-align: center"><B>Heather K. Mallard,</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.1pt 0pt 3.3pt; text-align: center"><B>V.P., General
Counsel &amp; Secretary</B></P></TD>
    <TD STYLE="padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; width: 5%"></TD>
    <TD STYLE="padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center; width: 37%"><B>(302) 656-1707</B></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="padding-right: 1.1pt; padding-bottom: 1.1pt; padding-left: 3.3pt; text-align: center">&nbsp;(Name and telephone number, including area code, of the person to contact in connection with this report.)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.6pt">Check the appropriate box to indicate the rule pursuant
to which this form is being filed, and provide the period to which the information in this form applies:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.6pt"><FONT STYLE="font-family: Wingdings">&yacute;</FONT>
Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.6pt">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 1 &ndash; Conflict Minerals Disclosure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.01 Conflict Minerals Disclosure and Report</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.02 Exhibit</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A copy of Acorn Energy, Inc.&rsquo;s Conflict Minerals Report
is filed as Exhibit 1.01 hereto and is publicly available at <U>http://www.acornenergy.com/rsc/docs/conflictsmineralreport.pdf</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 2 &ndash; Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2.01 Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Exhibit 1.01 &ndash; Conflict Minerals Report as required by
Items 1.01 and 1.02 of this Form.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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 duly authorized undersigned.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <TD COLSPAN="2" STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt"><B>ACORN ENERGY, INC.</B></FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0; width: 5%">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; width: 33%">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; width: 37%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0"><U>/s/ Michael Barth</U></TD>
    <TD STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt">Date:<U> June 2, 2014</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt">Michael Barth</FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

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<TYPE>EX-1.02
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<FILENAME>v380064_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.02
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 1.01</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Conflict Minerals Report of Acorn Energy,
Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>in Accordance with Rule 13p-1 under the
Securities Exchange Act of 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This is the Conflict Minerals Report of Acorn Energy, Inc. (&ldquo;Acorn&rdquo;)
for calendar year 2013 in accordance with Rule 13p-1 (the &ldquo;Rule&rdquo;) under the Securities Exchange Act of 1934 (the &ldquo;1934
Act&rdquo;). Please refer to the Rule, Form SD and the 1934 Act Release No.&nbsp;34-67716 for definitions to the terms used in
this Report, unless otherwise defined herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Acorn is a holding company that does not make, source or sell
any product. In accordance with the Rule, Acorn undertook due diligence to determine the conflict minerals status of the necessary
conflict minerals used in the businesses of its operating subsidiaries: DSIT Solutions Ltd. (&ldquo;DSIT&rdquo;), US Seismic Systems<B><SUP>&reg;</SUP></B>,
Inc. (&ldquo;USSI<B><SUP>&reg;</SUP></B>&rdquo;), GridSense<B><SUP>&reg;</SUP></B> Inc. in the US and CHK GridSense Pty, Ltd. in
Australia (collectively, &ldquo;GridSense&rdquo;) and OmniMetrix<FONT STYLE="font-size: 10pt"><SUP>TM</SUP></FONT>, LLC (&ldquo;Omni&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">DSIT provides security solutions from underwater threats to
naval and marine based energy assets. USSI supplies fiber optic sensing solutions to increase oil/gas production and for perimeter
security. GridSense sells products and provides monitoring for all critical points along the electricity delivery system. Omni&rsquo;s
business is the provision of monitoring services for back-up generators, other power sources and cathodic protection systems.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Based on guidance released by the Securities and Exchange Commission,
Acorn determined that Omni &ndash; whose only business is that of a service provider &ndash; is not subject to the required conflicts
minerals inquiry as equipment it sources or makes is used only to provide a service to its customers under circumstances where
such equipment is owned by or returned to Omni or abandoned by the customer following conclusion of the provision of services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Acorn determined that its other subsidiaries were subject to
the Rule. In conducting the required due diligence, Acorn relied on the OECD Due Diligence Guidance for Responsible Supply Chains
of Minerals from Conflict-Affected and High-Risk Areas (OECD 2011), an internationally recognized due diligence framework, to
the extent applicable. In addition, Acorn conflicts minerals program personnel engaged in a continual review of professional and
industry literature, published legal and accounting whitepapers and alerts and attended industry webinars and other seminars.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The origin of the conflict minerals cannot be determined with
any certainty once the raw ores are smelted, refined and converted to ingots, bullion or other conflict mineral-containing derivatives.
The smelters and refiners are the consolidating points for raw ore and are in the best position in the total supply chain to know
the origin of the ores. All of the Acorn companies that are subject to the Rule are several levels removed from the actual mining
of conflict minerals and none makes purchases of raw ore or unrefined conflict minerals and makes no purchases in the Covered Countries.
Thus, Acorn&rsquo;s due diligence measures consisted primarily of conducting a supply-chain survey with direct suppliers of materials
containing conflict minerals based on <I>either</I> the template developed jointly by the companies of Electronic Industry Citizenship
Coalition&reg; (EICC&reg;) and The Global e-Sustainability Initiative (GeSI), known as the CFSI Reporting Template (the &quot;Template&quot;),
or a questionnaire derived from such Template to identify the smelters and refiners. Inquiries were made of approximately 166 suppliers
and as of April 30, 2014, we received responses from approximately 71 of the suppliers queried.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Acorn&rsquo;s operating subsidiaries&rsquo; products that include
conflicts minerals necessary to their functionality or production are listed below. In general, they include circuit boards, communications
devices and other components that may contain conflicts minerals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in"></P>

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<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="padding-left: 0; width: 1in">&nbsp;&nbsp;<B><U>DSIT</U></B>:</TD>
    <TD><I>AquaShield</I>&trade; <I>Diver Detection Sonar</I> (DDS) - a system that provides critical coastal and offshore protection
    of sites through long-range detection, tracking, classification and warning of unauthorized divers and Swimmer Delivery Vehicles
    for rapid deployment and effective response</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>PointShield&trade; Portable Diver Detection Sonar</I>
&ndash; a medium-range portable diver detection sonar aimed at protecting vessels at anchorage and covers restricted areas such
as water canals and intakes</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>Mobile/Portable Acoustic Range</I> &ndash; systems
which accurately measures a submarine&rsquo;s or surface vessel&rsquo;s radiated noise; thus enabling navies and shipyards to
monitor and control the radiated noise and to silence their submarines and ships</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>Generic Sonar Simulator </I>&ndash;a simulator for
the rapid and comprehensive training of Anti-Submarine Warfare, submarine, and mine detection sonar operators</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>Underwater Acoustic Signal Analysis system </I>&ndash;a
system which processes and analyzes all types of acoustic signals radiated by various sources and received by naval sonar systems
(submarine, surface and air platforms, fixed bottom moored sonar systems, etc.)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>Sonar Building Blocks</I> &ndash; based on its sonar
capabilities and development of the DDS, DSIT has developed a number of generic building blocks of sonar systems such as Signal
Processing Systems and Sonar Power Amplifiers</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">Additional
areas of development and production in real-time and embedded hardware and software include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Applications - Weapon/Command &amp; Control
Operating Consoles for unique naval and air applications </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Computerized Vision for the Semiconductor
Industry - DSIT works with global leaders of semiconductor wafer inspection systems in developing technologies to enable the semiconductor
industry to detect defects in the manufacture of silicon wafers. DSIT also develops and manufactures hardware and embedded software
for computerized vision systems, and provides the integration of digital and analog technologies, image processing and intricate
logic development</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Modems, data links and telemetry systems
&ndash; DSIT works with major defense industries, developing modems, advanced wide-band data links and telemetry and navigation
systems for airborne and missile systems and also provides development and production services of hardware and embedded signal
processing software with high quality control standards.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in"></P>

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<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="padding-left: 0; width: 1in">&nbsp;&nbsp;<B><U>USSI</U>:</B></TD>
    <TD>Fiber optic sensing systems primarily consisting of geophones (Optiphone-HD<SUP>TM</SUP>), hydrophones and optical interrogators
    for use in oil and gas production and monitoring and perimeter security</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="padding-left: 0; width: 1in">&nbsp;&nbsp;<B><U>GridSense</U></B>:</TD>
    <TD><I>Transformer IQ</I><SUP>&reg;</SUP> - a comprehensive, cost-effective monitoring system that monitors from the substation to the residential transformer all transformer failure parameters</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>Line IQ<SUP>&reg; </SUP>Systems</I> - provides real-time
monitoring of events, load, voltage and temperatures with intelligent algorithms for accurate fault detection and overhead line
condition monitoring</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>HighV</I><SUP>TM</SUP> <I>Camera</I> - provides high-voltage
inspection for energized assets to 345kV phase to phase, with one-touch still image or video capture, is Android tablet optimized
for maximum functionality, and offers rapid deployment via hotstick</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>PowerMonic</I><SUP>TM</SUP> - The PowerMonic<SUP>TM</SUP>
range of outdoor power analyzers and analytical software provides portable, comprehensive monitoring of low-voltage circuits, including
power quality profiles, transient recordings, RMS event captures, flicker, sags and swells, and remote capabilities</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>Grid InSite</I><SUP>TM</SUP> - an intuitive, integrated
software platform for configuring GridSense network monitoring devices, accessing their data, and turning that data into actionable,
smart grid intelligence</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>DistributionIQ</I><SUP>&reg;</SUP> - a robust platform
for battery- and maintenance-free remote monitoring of non-transformer assets and applications, including fixed capacitor banks,
underground cables, and underground line faults</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>DemandIQ</I><SUP>TM</SUP> - uses TransformerIQ<SUP>&reg;</SUP>
to detect overload conditions at the poletop transformer and, in conjunction with proprietary algorithms developed at San Diego
Gas and Electric, perform direct load shedding within the household (under development)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Conflicts Minerals Disclosure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Acorn has determined in good faith that for calendar year 2013,
the results from due diligence did not allow Acorn to reach a reportable conclusion as to the source of any potential conflict
minerals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Acorn makes this determination due to a lack of sufficient
information from its suppliers to conclude whether the necessary conflict minerals originated in the Covered Countries and, if
so, whether the necessary conflict minerals were from recycle or scrap sources, were DRC conflict free or have not been found
to be DRC conflict free. This Report has not been subject to an independent private sector audit as allowed under the Rule, which
provides a temporary accommodation for the first two years following November&nbsp;13, 2012. This report is available on Acorn&rsquo;s
website at: <U>http://www.acornenergy.com/rsc/docs/conflictsmineralreport.pdf</U></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the next compliance period, Acorn intends to implement steps
to continue to engage with its suppliers with a goal of improving the rate and quality of responses from suppliers to further
mitigate the risk that its necessary conflict minerals benefited armed groups.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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