UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) January 15, 2007
ENERTECK CORPORATION
(Exact name of registrant as specified in its charter)
Commission file number 0-31981
Delaware 47-0929885
(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification No.)
10701 Corporate Drive, Suite 150
Stafford, Texas 77477
(Address of principal (Zip Code)
executive offices)
Registrant's telephone number, including area code: (281) 240-1787
Not applicable
(Former name or former address, if changed since last report)
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 (see General
Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Effective as of January 15, 2007, EnerTeck Corporation
(the "Company") dismissed Malone & Bailey, PC as its principal
independent accountants subject to the completion of the
restatement of the Company's audited financial statements for the
year ended December 31, 2005 which will be the responsibility of
Malone & Bailey, PC. Upon the issuance of the restated audited
financial statements for the year ended December 31, 2005, the
dismissal of Malone & Bailey, PC will be complete.
For the past two fiscal years, the reports of the former
independent accountants, Malone & Bailey, PC, contained no
adverse opinion, disclaimer of opinion or qualification or
modification as to uncertainty, audit scope or accounting
principles, except for a "going concern" opinion issued in its
reports for the year ended December 31, 2004.
During the Company's two most recent fiscal years and any
subsequent interim period preceding the date hereof, there were
no disagreements with the former accountants on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements,
if not resolved to the satisfaction of the former accountants
would have caused it to make reference to the subject matter of
the disagreements in connection with its report.
During the Company's two most recent fiscal years and any
subsequent interim period preceding the date hereof, there were
no reportable events (as described in paragraph 304(a)(1)(iv)(B)
of Regulation S-B).
The Company has requested Malone & Bailey, PC to furnish it
a letter addressed to the Commission stating whether it agrees
with the above statements. A copy of that letter, dated February
5, 2007, is filed as Exhibit 16.1 to this Form 8-K/A.
(b) Effective as of January 15, 2007, the Company engaged
Philip Vogel & Co. PC as its principal independent accountants to
audit the Company's financial statements for the year ended
December 31, 2006. The change in the Company's independent
accountants was approved by the Company's Board of Directors.
During the Company's two most recent fiscal years, and any
subsequent period prior to engaging Philip Vogel & Co. PC,
neither the Company nor, to the best of the Company's knowledge,
anyone acting on the Company's behalf, consulted Philip Vogel &
Co. PC 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 Company's financial statements, and either a written report
was provided to the Company or oral advice was provided that the
new accountant concluded was an important factor considered by
the Company in reaching a decision as to the accounting, auditing
or financial reporting issue; or (ii) any matter that was subject
of a disagreement with the former accountant or a reportable
event (as described in paragraph 304(a)(1)(iv) of Regulation S-
B).
Item 9.01 Financial Statements and Exhibits.
List below the financial statements, pro forma financial
information and exhibits, if any, filed as part of this report.
Exhibits: Page
16.1 Letter re change in certifying accountant 4
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.
ENERTECK CORPORATION
(Registrant)
Dated: February 5, 2007 By: /s/ Richard B. Dicks
Name: Richard B. Dicks
Title: Chief Financial Officer