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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000897101-05-002337.txt : 20051102
<SEC-HEADER>0000897101-05-002337.hdr.sgml : 20051102
<ACCEPTANCE-DATETIME>20051102115853
ACCESSION NUMBER:		0000897101-05-002337
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20051026
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20051102
DATE AS OF CHANGE:		20051102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELECTRO SENSORS INC
		CENTRAL INDEX KEY:			0000351789
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
		IRS NUMBER:				410943459
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-09587
		FILM NUMBER:		051172227

	BUSINESS ADDRESS:	
		STREET 1:		6111 BLUE CIRCLE DR
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343-9108
		BUSINESS PHONE:		9529300100

	MAIL ADDRESS:	
		STREET 1:		6111 BLUE CIRCLE DR
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>electro054563_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>Electro Sensors, Inc. Form 8-K, Dated: October 26, 2005</TITLE>
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<DIV STYLE="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV STYLE="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>UNITED STATES<BR>SECURITIES AND
EXCHANGE COMMISSION</FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>Washington, D.C. 20549 </FONT></H1>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=6>FORM 8-K </FONT></H1>

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<BR>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>CURRENT REPORT </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>PURSUANT TO SECTION 13
OR 15(d) OF<BR>THE SECURITIES EXCHANGE ACT OF 1934 </FONT></H1>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Date
of Report (Date of earliest event reported): <B>October 26, 2005</B> </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="6"><B>Electro-Sensors, Inc.</B> </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of
Registrant as Specified in its Charter)</FONT> </P>









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<TR VALIGN="BOTTOM">
     <TH ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="3">Minnesota</FONT></TH>
     <TH ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="3">#0-9587</FONT></TH>
     <TH ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="3">41-0943459</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="33%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(State or other jurisdiction of<BR>
incorporation or organization)</FONT></TD>
     <TD WIDTH="33%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Commission File Number) </FONT></TD>
     <TD WIDTH="33%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(I.R.S. Employer<BR>Identification No.)</FONT></TD></TR>
</TABLE>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>6111 Blue Circle Drive<BR>
Minnetonka, MN 55343-9108</B></FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Address of principal executive offices)</font></P>



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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>(952) 930-0100</B> </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Registrant&#146;s telephone number, including area code) </FONT> </P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>Not Applicable</B> </FONT> <BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Former Name or Former Address, if Changed Since Last Report) </FONT> </P>


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<BR>




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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Check the 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></P>

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<TD WIDTH=3%><FONT FACE="WingDings" SIZE="3">o </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=97%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD>
</TR>
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<BR>


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<TD WIDTH=3%><FONT FACE="WingDings" SIZE="3">o </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=97%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=3%><FONT FACE="WingDings" SIZE="3">o </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=97%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD>
</TR>
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<BR>

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<TD WIDTH=3%><FONT FACE="WingDings" SIZE="3">o </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=97%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD>
</TR>
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<BR>




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<DIV STYLE="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV STYLE="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 4.01&nbsp; Changes in Registrant&#146;s
Certifying Accountant. </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)&nbsp;
          Dismissal of Independent Public Accountant. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i)&nbsp;
          On October 26, 2005, the Registrant&#146;s Board of Directors and audit
          committee approved the decision to dismiss Virchow, Krause &amp; Company, LLP as
          the Registrant&#146;s independent public accountants. Virchow, Krause &amp;
          Company, LLP will continue as the Registrant&#146;s independent public
          accountants for purposes of auditing the Registrant&#146;s annual results for
          the period ended December 31, 2005. The effective date of the Registrant&#146;s
          dismissal of Virchow, Krause &amp; Company, LLP will be the date it issues its
          audit report for the period ended December 31, 2005. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii)&nbsp;
          The report of Virchow, Krause &amp; Company, LLP on the Registrant&#146;s
          financial statements for the past two fiscal years contained no adverse opinion
          or disclaimer of opinion, and was not qualified or modified as to uncertainty,
          audit scope, or accounting principles. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii)&nbsp;
          In connection with its audits for the two most recent fiscal years ended
          December 31, 2004, and through and including October 26, 2005, there were no
          disagreements with Virchow, Krause &amp; Company, LLP on any matter of
          accounting principles or practices, financial statement disclosure, auditing
          scope or procedure, which disagreements if not resolved to the satisfaction of
          Virchow, Krause &amp; Company, LLP would have caused it to make reference
          thereto in its report on the financial statements for such years. There were no
          other reportable events. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iv)&nbsp;
          The Registrant has requested Virchow, Krause &amp; Company, LLP furnish it with
          a letter addressed to the Commission stating whether or not it agrees with the
          above statements. A copy of such letter, dated November 1, 2005 (EXHIBIT 16), is
          filed as Exhibit 16.1 to this Form 8-K. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)&nbsp;
          Engagement of Independent Public Accountant. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>On October 26, 2005, the
Registrant&#146;s board of directors and audit committee retained Boulay, Heutmaker,
Zibell &amp; Co. PLLP to be the Registrant&#146;s principal independent accountants for
the Registrant&#146;s 2006 fiscal year. During the two most recent fiscal years, and
through and including October 26, 2005, the Registrant did not consult with Boulay,
Heutmaker, Zibell &amp; Co. PLLP regarding either (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Registrant&#146;s financial statements, that Boulay,
Heutmaker, Zibell &amp; Co. PLLP concluded was an important factor considered by the
Registrant in reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) with respect to any disagreement with or reportable event in connection
with the performance of services by Virchow, Krause &amp; Company, LLP, the Company&#146;s
former independent auditors. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 9.01&nbsp; Financial
Statements and Exhibits. </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a) </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Financial
statements.  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
None. </FONT></TD>
</TR>
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<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b) </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pro
forma financial information.  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
None.</FONT></TD>
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<BR>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c) </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibits.
See the Exhibit Index following the Registrant&#146;s signature page.  </FONT></TD>
</TR>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><U><B>S I G N A T U R E</B></U> </FONT> </H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to the requirements of the
Securities Exchange Act of 1934, the Registrant has duly caused this interim report to be
signed on its behalf by the undersigned, thereunto duly authorized. </FONT></P>


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="90%">
<TR><TD colspan="2"></TD>
<TD COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Electro-Sensors, Inc.</FONT></TD></TR>
<TR><TD colspan="4">&nbsp;</TD></TR><TR><TD colspan="4">&nbsp;</TD></TR>
<TR VALIGN=TOP><TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated:</FONT></TD>
<TD WIDTH=64%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>November 2, 2005
</FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By:&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp;Bradley D. Slye
</FONT><HR NOSHADE="NOSHADE" COLOR="BLACK" SIZE="1"></TD></TR>
<TR><TD colspan="3"></TD><TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Bradley D. Slye</FONT></TD></TR>
<TR><TD colspan="3">&nbsp;</TD><TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>President</FONT></TD></TR>
</TABLE>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>ELECTRO-SENSORS, INC.<BR>EXHIBIT INDEX TO FORM
8-K  </FONT></H1>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibit No.</U> </FONT> </TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Description</U> </FONT> </TD>
</TR>
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<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;16.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Letter
from Virchow, Krause &amp; Company, LLP. </FONT></TD>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>electro054563_ex16-1.htm
<DESCRIPTION>LETTER FROM VIRCHOW, KRAUSE & COMPANY, LLP
<TEXT>
<HTML>
<HEAD>
<TITLE>Electro Sensors, Inc. Exhibit 16.1 to Form 8-K, Dated: October 26, 2005</TITLE>
</HEAD>
<BODY>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>Exhibit
16.1</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>November 1, 2005<BR><BR>Securities
and Exchange Commission<BR><BR>Washington, D.C. 20549 </FONT></P>


<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ladies and Gentlemen:</FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We are the principal accountants for
Electro-Sensors, Inc. and Subsidiaries through the date of issuance of our report on its
financial statements as of and for the year ended December 31, 2005. Additionally, under
the date of January 28, 2005, we reported on the consolidated financial statements of
Electro-Sensors, Inc. and Subsidiaries as of and for the years ended December 31, 2004 and
2003. On October 26, 2005 we were notified that our appointment as principal accountants
will be terminated, effective with the issuance of our report on the 2005 financial
statements. We have read Electro-Sensors, Inc. and Subsidiaries&#146; statements included
under Item 4 of its Form 8-K dated June 24, 2003, and we agree with such statements,
except that we are not in a position to agree or disagree with Electro-Sensors, Inc. and
Subsidiaries&#146; statement that the change was approved by the board of directors and
audit committee, or the statements that the Registrant did not consult with Boulay,
Heutmaker, Zibell &amp; Co. PLLP regarding either (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Registrant&#146;s financial statements, that Boulay,
Heutmaker, Zibell &amp; Co. PLLP concluded was an important factor considered by the
Registrant in reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) with respect to any disagreement with or reportable event in connection
with the performance of services by Virchow, Krause &amp; Company, LLP. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Sincerely, </FONT></P>
<BR><BR>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Virchow, Krause &amp;
Company, LLP </FONT></P>



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