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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001019687-02-000161.txt : 20020414
<SEC-HEADER>0001019687-02-000161.hdr.sgml : 20020414
ACCESSION NUMBER:		0001019687-02-000161
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020205
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020205

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FRANKLIN TELECOMMUNICATIONS CORP
		CENTRAL INDEX KEY:			0000722572
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				953733534
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14891
		FILM NUMBER:		02527734

	BUSINESS ADDRESS:	
		STREET 1:		733 LAKEFIELD RD
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361
		BUSINESS PHONE:		8053738688

	MAIL ADDRESS:	
		STREET 1:		733 LAKEFIELD ROAD
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABM COMPUTER SYSTEMS
		DATE OF NAME CHANGE:	19870317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AUTOMATED BUSINESS MACHINES INC
		DATE OF NAME CHANGE:	19830802
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>franklin_8k-020502.txt
<TEXT>
<PAGE>

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934

                        Date of Report: February 5, 2002

                        Franklin Telecommunications Corp.
             (Exact name of registrant as specified in its charter)

        California                    0-11616                    95-3733534
(State or other jurisdiction        (Commission                (IRS Employer
    or incorporation)               File Number)            Identification No.)

                               733 Lakefield Road,
                       Westlake Village California, 91361
                    (Address of principal executive offices)

               Registrant's telephone number, including area code:
                                 (805) 373-8688

                                 Not Applicable
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>

Item 4. Changes in Registrant's Certifying Accountant

         On January 29, 2002 the Registrant engaged Hurley & Company, Certified
Public Accountants, as the Registrant's independent accountants to report on the
Company's balance sheet as of June 30, 2002, and the related combined statements
of income, stockholders' equity and cash flows for the year then ending. The
decision to appoint Hurley & Company, Inc. was approved by the Registrant's
Board of Directors.

         The Registrant dismissed SINGER LEWAK GREENBAUM & GOLDSTEIN LLP on
January 28, 2002 as its auditors. The firm had served as the Registrant's
independent accountants for the past two fiscal years. Except for an explanatory
paragraph concerning the Registrant's ability to continue as a going concern,
such accountant's report on the Registrant's financial statements for the past
year did not contain an adverse opinion or disclaimer of opinion, nor were the
opinions modified as to uncertainty, audit scope or accounting principles, nor
were there any events of the type requiring disclosure under Item 304(a)(1)(v)
of Regulation S-K under the Securities Act. There were no disagreements with
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP, resolved or unresolved, on any matter of
accounting principles or practices, financial disclosure, or auditing scope or
procedure, which, if not resolved to the satisfaction of SINGER LEWAK GREENBAUM
& GOLDSTEIN LLP, would have caused it to make reference to the subject matter of
the disagreement in connection with its reports.

         During the Registrant's two most recent fiscal years and any subsequent
interim period prior to the engagement of Hurley & Company neither the
Registrant nor anyone on the Registrant's behalf consulted with Hurley & Company
regarding either (i) the application of accounting principles to a specified
transaction, either contemplated or proposed, or the type of audit opinion that
might be rendered on the Registrant's financial statements or (ii) any matter
that was either the subject of a disagreement" or a "reportable event."

          The Registrant has requested SINGER LEWAK GREENBAUM & GOLDSTEIN LLP to
review the disclosure contained herein and has provided SINGER LEWAK GREENBAUM &
GOLDSTEIN LLP the opportunity to furnish the Registrant with a letter addressed
to the Commission containing any new information, clarification of the
Registrant's expression of SINGER LEWAK GREENBAUM & GOLDSTEIN LLP's views, or
the respects in which SINGER LEWAK GREENBAUM & GOLDSTEIN LLP does not agree with
the statements contained herein. SINGER LEWAK GREENBAUM & GOLDSTEIN has reviewed
the disclosure contained herein and has provided to the Registrant a letter
addressed to the Securities and Exchange Commission stating that it has reviewed
the disclosure provided in this Current Report and has no disagreement with the
relevant portions of this disclosure, pursuant to the requirements of Item
304(a)(3) of Regulation S-K. A copy of such letter is filed as Exhibit 16.1 to
this Current Report on Form 8-K.

Item 7. Financial Statements and Exhibits

         Exhibit 16.1 Letter From SINGER LEWAK GREENBAUM & GOLDSTEIN LLP



                                        2

<PAGE>

                                   Signatures

         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.

                                    Franklin Telecommunications Corp.

                                    By: /s/ Martin S. Albert
                                    -------------------------
                                        Martin S. Albert, CEO


Date: February 5, 2002


                                        3


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>franklin_ex16-1.txt
<TEXT>
<PAGE>

                                                                    Exhibit 16.1

                     SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
                         10960 Wilshire Blvd. Suite 1100
                         Los Angeles, California, 90024

                                February 5, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

                  Re: Franklin Telecommunications Corp.
                      ------------------
                      Commission File No. 0-11616
                      -----------------------------

Dear Sirs:


We were previously the independent accountants for Franklin Telecommunications
Corp., and on November 30, 2001 we reported on the consolidated financial
statements of Franklin Telecommunications Corp. and subsidiaries as of and for
the three years ended June 30, 2001. On January 28, 2002 we were dismissed as
independent accountants for Franklin Telecommunications Corp. We have read
Franklin Telecommunications Corp.'s statements included in item 4 of its Report
on Form 8-K, dated February 5, 2002, and we agree with such statements, except
we make no comment as to paragraph No. 1.


                                   Very truly yours,

                                   SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

                                   By /s/ Singer Lewak Greenbaum & Goldstein LLP



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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