Item 4.02 with the Company’s current independent auditors.

The Company anticipates that it will shortly file an amended quarterly report on Form 10-Q for the period ended December 31, 2006.

 
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 on this 31st day of January, 2008.

  ABLE ENERGY, INC.  
     
     
       
 
By:
/s/ Gregory D. Frost  
  Name: Gregory D. Frost  
  Title: Chief Executive Officer