content: <HTML><HEAD>
  <TITLE>Prepared by R.R. Donnelley Financial -- Form 8-K</TITLE>
  </HEAD>
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
  SIZE="4"><B>Washington, D.C. 20549 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR NOSHADE WIDTH="21%" COLOR="#000000"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>Form 8-K
  </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR NOSHADE WIDTH="21%" COLOR="#000000"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Current Report Pursuant to Section 13 or 15(d) of
  &nbsp;The Securities Exchange Act of 1934 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">
  
  <TR>
  <TD HEIGHT="5"> </TD> </TR>
  <TR>
  <TD VALIGN="top" WIDTH="46%"> <DIV STYLE="margin-left:13px; text-indent:-13px"><FONT FACE="Times New Roman" SIZE="2"><B>Date&nbsp;of&nbsp;Report&nbsp;(Date&nbsp;of&nbsp;earliest&nbsp;event&nbsp;reported):</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="53%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>March 20, 2002</B></FONT></DIV> <HR NOSHADE WIDTH="97%" COLOR="#000000" ALIGN="left"></TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="5"><B>Echelon Corporation </B></FONT></DIV> <HR NOSHADE COLOR="#000000" ALIGN="left"><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Exact name of registrant as specified in its charter) </B></FONT></DIV>
  <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="bottom" ALIGN="center" WIDTH="36%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Delaware</B></FONT></DIV> <HR SIZE="2" NOSHADE COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="29%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>000-29748</B></FONT></DIV> <HR SIZE="2" NOSHADE COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" COLSPAN="3" ALIGN="center" WIDTH="16%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>77-0203595</B></FONT></DIV> <HR SIZE="2" NOSHADE COLOR="#000000"></TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="36%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(State&nbsp;or&nbsp;other&nbsp;jurisdiction<BR>of incorporation)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="29%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Commission&nbsp;File<BR>Number)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="top" COLSPAN="3" ALIGN="center" WIDTH="16%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(I.R.S.&nbsp;Employer<BR>Identification&nbsp;No.)</B></FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">
  
  <TR>
  <TD VALIGN="top" COLSPAN="5" ALIGN="center" WIDTH="30%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>550 Meridian Ave., San Jose, California</B></FONT></DIV> <HR SIZE="2" NOSHADE
  COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="23%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>95126</B></FONT></DIV> <HR SIZE="2" NOSHADE COLOR="#000000"></TD> </TR>
  <TR>
  <TD VALIGN="top" COLSPAN="5" ALIGN="center" WIDTH="30%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Address of principal executive offices)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="23%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Zip&nbsp;Code)</B></FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">
  
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  <TD HEIGHT="5"> </TD> </TR>
  <TR>
  <TD VALIGN="top" WIDTH="52%"> <DIV STYLE="margin-left:13px; text-indent:-13px"><FONT FACE="Times New Roman" SIZE="2"><B>Registrant&#146;s&nbsp;telephone&nbsp;number,&nbsp;including&nbsp;area&nbsp;code:</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="47%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(408) 938-5200</B></FONT></DIV> <HR NOSHADE WIDTH="92%" COLOR="#000000" ALIGN="left"></TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR NOSHADE COLOR="#000000" ALIGN="left"><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Former name or former address, if changed since last report.)
  </B></FONT></DIV>
  
  <p Style='page-break-before:always'>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2"><B>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;Change in Registrant&#146;s Certifying Accountant. </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:27px; text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">(a)&nbsp;&nbsp;&nbsp;&nbsp;Previous independent accountants. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:81px"><FONT FACE="Times New Roman" SIZE="2">(i)&nbsp;&nbsp;&nbsp;&nbsp;Arthur Andersen LLP is currently the principal accountants for Echelon Corporation (the &#147;Registrant&#148;). On March 20, 2002, we determined that Arthur
  Andersen LLP&#146;s appointment as principal accountants would cease following the issuance of their report on their audit of the Registrant&#146;s financial statements for the year ended December 31, 2001. On March 21, 2002, KPMG LLP was engaged,
  subject to the completion of their normal due diligence procedures, to serve as the Registrant&#146;s principal accountants effective for the fiscal year commencing January 1, 2002. The audit committee of our board of directors participated in and
  approved the decision to change principal accountants. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:81px"><FONT FACE="Times New Roman" SIZE="2">(ii)&nbsp;&nbsp;&nbsp;&nbsp;The reports of Arthur Andersen LLP on the
  Company&#146;s financial statements for the fiscal years ended December 31, 2001 and 2000 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
  </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:81px"><FONT FACE="Times New Roman" SIZE="2">(iii)&nbsp;&nbsp;&nbsp;&nbsp;In connection with its audits for the two most recent fiscal years and through March 20, 2002,
  there have been no disagreements with Arthur Andersen LLP 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 Arthur Andersen
  LLP would have caused them to make reference thereto in their report on financial statements for such years. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:81px"><FONT FACE="Times New Roman"
  SIZE="2">(iv)&nbsp;&nbsp;&nbsp;&nbsp;During the two most recent fiscal years and through March 20, 2002, there have been no reportable events as defined in Regulation S-K, Item 304(a)(1)(v). </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:81px"><FONT FACE="Times New Roman" SIZE="2">(v)&nbsp;&nbsp;&nbsp;&nbsp;Arthur Andersen LLP has furnished to the Company a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above
  statements. A copy of such letter, dated March<B> </B>26, 2002, is filed as exhibit 16.1 to this Form 8-K. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:27px; text-indent:27px"><FONT FACE="Times New Roman"
  SIZE="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;New independent accountants. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:81px"><FONT FACE="Times New Roman" SIZE="2">(i)&nbsp;&nbsp;&nbsp;&nbsp;Effective March 21, 2002, we
  retained KPMG LLP, subject to the completion of their normal due diligence procedures, to perform the annual audit of our financial statements for the fiscal year ending December 31, 2002. During the two most recent fiscal years and through March
  21, 2002, we have not consulted with KPMG LLP regarding (i) either: the application of accounting principles to a specific transaction, either completed or proposed; or the type of audit opinion that might be rendered on our financial statements,
  and either a written report was provided to us or oral advice was provided that KPMG LLP concluded was an important factor we considered in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was
  either the subject of a disagreement or reportable event with Arthur Andersen LLP as described in Regulation S-K, item 304(a)(2). </FONT></DIV> <P></P>
   <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">2 </FONT></DIV>
  
  
  <p Style='page-break-before:always'>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2"><B>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits. </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:27px; text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">(c)&nbsp;&nbsp;&nbsp;&nbsp;Exhibits. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TR>
  <TD VALIGN="bottom" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit<BR>Number</B></FONT></DIV> <HR SIZE="2" NOSHADE WIDTH="44" COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="91%"> <DIV><FONT FACE="Times New Roman" SIZE="1"><B>Description</B></FONT></DIV> <HR SIZE="2" NOSHADE WIDTH="65" ALIGN="left" COLOR="#000000"></TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="8%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">16.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="91%"> <DIV><FONT FACE="Times New Roman" SIZE="2">Letter dated as of March 26, 2002 from Arthur Andersen LLP to the Securities and Exchange Commission regarding change in certifying accountant.</FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <P></P>
   <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">3 </FONT></DIV>
  
  
  <p Style='page-break-before:always'>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>SIGNATURES </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">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.
  </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
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  <TD WIDTH="326"><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD WIDTH="002%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">EC</FONT></DIV></TD>
  <TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">HELON CORPORATION </FONT></DIV> </TD></TR></TABLE> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2">Dated:&nbsp;&nbsp;&nbsp;&nbsp;March 27,
  2002 </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="right">
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  <TR>
  <TD HEIGHT="16"> </TD> </TR>
  <TR>
  <TD VALIGN="top" WIDTH="3%"> <DIV STYLE="margin-left:13px; text-indent:-13px"><FONT FACE="Times New Roman" SIZE="2">By:</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="43%"> <DIV ALIGN="center"><FONT FACE="Times New Roman"
  SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;O<SMALL>LIVER</SMALL>&nbsp;R.&nbsp;S<SMALL>TANFIELD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV> </TD> </TR>
  <TR>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD> <HR NOSHADE COLOR="#000000"></TD> </TR>
  <TR>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="43%"> <DIV><FONT FACE="Times New Roman" SIZE="2">Oliver R. Stanfield</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2">Executive Vice President and<BR>Chief Financial Officer</FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <P></P>
   <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV>
  
  
  <p Style='page-break-before:always'>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>EXHIBIT INDEX </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">
  
  <TR>
  <TD VALIGN="bottom" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit<BR>Number</B></FONT></DIV> <HR SIZE="2" NOSHADE WIDTH="44" COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="91%"> <DIV><FONT FACE="Times New Roman" SIZE="1"><B>Description</B></FONT></DIV> <HR SIZE="2" NOSHADE WIDTH="65" ALIGN="left" COLOR="#000000"></TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="8%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">16.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="91%"> <DIV><FONT FACE="Times New Roman" SIZE="2">Letter dated as of March 26, 2002 from Arthur Andersen LLP to the Securities and Exchange Commission regarding change in certifying accountant.</FONT></DIV> </TD> </TR>
   </TABLE> </DIV>
   </BODY></HTML>
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metadata_filer: {"company-data": {"conformed-name": "ECHELON CORP", "cik": "0000031347", "assigned-sic": "3576", "irs-number": "770203595", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-29748", "film-number": "02587371"}, "business-address": {"street1": "4015 MIRANDA AVE", "city": "PALO ALTO", "state": "CA", "zip": "94304", "phone": "6508557400"}, "mail-address": {"street1": "4015 MIRANDA AVE", "city": "PALO ALTO", "state": "CA", "zip": "94304"}}
text: Prepared by R.R. Donnelley Financial -- Form 8-K
  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 (Date of earliest event reported):
  March 20, 2002
  Echelon Corporation
  (Exact name of registrant as specified in its charter)
  Delaware
  000-29748
  77-0203595
  (State or other jurisdiction
  of incorporation)
  (Commission File
  Number)
  (I.R.S. Employer
  Identification No.)
  550 Meridian Ave., San Jose, California
  95126
  (Address of principal executive offices)
  (Zip Code)
  Registrant's telephone number, including area code:
  (408) 938-5200
  (Former name or former address, if changed since last report.)
  Item 4.    Change in Registrant's Certifying Accountant.
  (a)    Previous independent accountants.
  (i)    Arthur Andersen LLP is currently the principal accountants for Echelon Corporation (the "Registrant"). On March 20, 2002, we determined that Arthur
  Andersen LLP's appointment as principal accountants would cease following the issuance of their report on their audit of the Registrant's financial statements for the year ended December 31, 2001. On March 21, 2002, KPMG LLP was engaged,
  subject to the completion of their normal due diligence procedures, to serve as the Registrant's principal accountants effective for the fiscal year commencing January 1, 2002. The audit committee of our board of directors participated in and
  approved the decision to change principal accountants.
  (ii)    The reports of Arthur Andersen LLP on the
  Company's financial statements for the fiscal years ended December 31, 2001 and 2000 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
  (iii)    In connection with its audits for the two most recent fiscal years and through March 20, 2002,
  there have been no disagreements with Arthur Andersen LLP 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 Arthur Andersen
  LLP would have caused them to make reference thereto in their report on financial statements for such years.
  (iv)    During the two most recent fiscal years and through March 20, 2002, there have been no reportable events as defined in Regulation S-K, Item 304(a)(1)(v).
  (v)    Arthur Andersen LLP has furnished to the Company a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above
  statements. A copy of such letter, dated March
  26, 2002, is filed as exhibit 16.1 to this Form 8-K.
  (b)    New independent accountants.
  (i)    Effective March 21, 2002, we
  retained KPMG LLP, subject to the completion of their normal due diligence procedures, to perform the annual audit of our financial statements for the fiscal year ending December 31, 2002. During the two most recent fiscal years and through March
  21, 2002, we have not consulted with KPMG LLP regarding (i) either: the application of accounting principles to a specific transaction, either completed or proposed; or the type of audit opinion that might be rendered on our financial statements,
  and either a written report was provided to us or oral advice was provided that KPMG LLP concluded was an important factor we considered in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was
  either the subject of a disagreement or reportable event with Arthur Andersen LLP as described in Regulation S-K, item 304(a)(2).
  2
  Item 7.    Financial Statements and Exhibits.
  (c)    Exhibits.
  Exhibit
  Number
  Description
  16.1
  Letter dated as of March 26, 2002 from Arthur Andersen LLP to the Securities and Exchange Commission regarding change in certifying accountant.
  3
  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.
  EC
  HELON CORPORATION
  Dated:    March 27,
  2002
  By:
  /
  S
  /    O
  LIVER
  R. S
  TANFIELD
  Oliver R. Stanfield
  Executive Vice President and
  Chief Financial Officer
  4
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  16.1
  Letter dated as of March 26, 2002 from Arthur Andersen LLP to the Securities and Exchange Commission regarding change in certifying accountant.