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<SEC-DOCUMENT>0001213900-09-003062.txt : 20091110
<SEC-HEADER>0001213900-09-003062.hdr.sgml : 20091110
<ACCEPTANCE-DATETIME>20091110155438
ACCESSION NUMBER:		0001213900-09-003062
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20091105
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
FILED AS OF DATE:		20091110
DATE AS OF CHANGE:		20091110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Neonode, Inc
		CENTRAL INDEX KEY:			0000087050
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				941517641
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-08419
		FILM NUMBER:		091172067

	BUSINESS ADDRESS:	
		STREET 1:		4550 NORRIS CANYON ROAD
		CITY:			SAN RAMON
		STATE:			CA
		ZIP:			94583
		BUSINESS PHONE:		925-355-2000

	MAIL ADDRESS:	
		STREET 1:		4000 EXECUTIVE PKWY
		STREET 2:		SUITE 200
		CITY:			SAN RAMON
		STATE:			CA
		ZIP:			94583

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SBE INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
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<FILENAME>f8k110509_neonode.htm
<DESCRIPTION>CURRENT REPORT
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OF CONTENTS</font></div>
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4.01&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes in
Registrant&#8217;s Certifying Accountant</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
4 &#8212; Matters Related to Accountants and Financial Statements</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
4.01 Changes in Registrant&#8217;s Certifying Accountant</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">November
5, 2009 BDO Feinstein International AB ("BDO"), informed Neonode Inc. (the
"Company") of its intent to resign as the Company's independent registered
public accounting firm.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
November 6, 2009, the Audit Committee of the Board of Directors of the Company
approved the replacement of BDO with KMJ/ Corbin &amp; Company (&#8220;KMJ&#8221;) as the
Company&#8217;s independent registered public accounting firm for the 2009 fiscal
year.</font></div>
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the fiscal years ended December 31, 2007 and December 31, 2008 and the
subsequent interim period through November 5, 2009, the Company had (i) no
disagreements with BDO on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, any of which
that, if not resolved to BDO&#8217;s satisfaction, would have caused it to make
reference to the subject matter of any such disagreement in connection with its
reports for such years and interim period and (ii) no reportable events within
the meaning of Item 304(a)(1)(v)&#160;of Regulation S-K.</font></div>
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reports on the Company&#8217;s consolidated financial statements for the fiscal years
ended December 31, 2007 and December 31, 2008 do not contain any adverse opinion
or disclaimer of opinion, nor are qualified or modified as to uncertainty, audit
scope, or accounting principles except with regard to the fact that the Company
has suffered recurring losses and negative cash flows from operations and has a
working capital deficiency that raise substantial doubt about its ability to
continue as a going concern.</font></div>
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the fiscal years ended December 31, 2007 and December 31, 2008 and the
subsequent interim period through November 5, 2009, neither the Company nor
anyone on its behalf has consulted with KMJ regarding (i) the application of
accounting principles to a specific transaction, either completed or proposed,
(ii) the type of audit opinion that might be rendered on the Company&#8217;s financial
statements, (iii) any matter that was the subject of a disagreement within the
meaning of Item&#160;304(a)(1)(iv)&#160;of Regulation S-K and the related
instructions to item 304 of Regulation S-K, or (iv)&#160;any reportable event
within the meaning of Item&#160;304(a)(1)(v)&#160;of Regulation
S-K.</font></div>
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accordance with Item 304(a)(3)&#160;of Regulation S-K, the Company has provided
BDO a copy of the disclosures it is making in this Current Report on Form 8-K
prior to filing with the SEC and requested that BDO furnish the Company with a
letter addressed to the SEC stating whether or not BDO agrees with the above
statements.&#160; The Company will file such letter as an exhibit to an
amendment of this Form 8-K.</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 thereunto
duly authorized.</font></div>
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              <td valign="top" width="46%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="28%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="23%"><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">By:
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              <td align="left" nowrap valign="bottom" width="28%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Name:&#160;&#160;David
      W. Brunton</font></td>
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              <td valign="top" width="28%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Title:&#160;&#160;&#160;&#160;Chief
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              <td valign="top" width="46%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Date:
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              <td valign="top" width="23%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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