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   <TITLE>ALR TECHNOLOGIES INC. Form 8-K for September 26, 2007.</TITLE>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">UNITED STATES</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SECURITIES AND EXCHANGE COMMISSION</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Washington, D.C. 20549</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">_________________________</FONT></TD></TR></TABLE></P>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">FORM 8-K</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CURRENT REPORT</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</FONT></B></TD></TR></TABLE></P>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Date of Report (Date of earliest event reported)</FONT><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">September 26, 2007</FONT></B></TD></TR></TABLE></P>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=4><FONT size=5>ALR Technologies Inc.</FONT></FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Exact name of registrant as specified in its charter)</FONT></TD></TR></TABLE></P>
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     <TD noWrap align=center width="47%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">NEVADA</FONT></B>&nbsp;</TD>
     <TD noWrap align=center width="29%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">000-30414</FONT></B>&nbsp;</TD>
     <TD noWrap align=center width="22%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">88-0225807</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=center width="47%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State or other jurisdiction of incorporation)</FONT>&nbsp;</TD>
     <TD noWrap align=center width="29%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Commission File No.)</FONT>&nbsp;</TD>
     <TD noWrap align=center width="22%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(IRS Employer ID)</FONT>&nbsp;</TD></TR></TABLE></DIV><BR>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">114M Reynolda Village</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Winston-Salem, NC 27106</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Address of principal executive offices and Zip Code)</FONT><BR>
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<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(336) 722-2254</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Registrant's telephone number, including area code)</FONT></TD></TR></TABLE></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">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):</FONT></P>
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     <TD noWrap align=left width="4%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">[&nbsp; &nbsp;]</FONT>&nbsp;</TD>
     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left width="95%">Pre<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">240.14d-2(b))</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left width="95%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR</FONT>&nbsp;</TD></TR>
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<P align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ITEM 4.01&nbsp;&nbsp;&nbsp; CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANTS.</FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">ALR Technologies Inc. (the "Company") has engaged Smythe Ratcliffe L.L.P. as it&#146;s principal independent accountant effective October 12, 2007. This is the result of Telford Sadovnick PLLC ("TS"), resigning as the Company's principal independent registered public accounting firm effective September 26, 2007. The decision to change its principal independent registered public accounting firm has been approved by the Company's board of directors.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">TS were appointed as principal independent accountant of the Company on July 24, 2006. The report of TS dated March 28, 2007 on the consolidated balance sheet of the Company as of December 31, 2006, and the related statements of operations, stockholders' deficiency and cash flows for the year then ended, did not contain an adverse opinion or disclaimer of opinion, nor was it modified as to uncertainty, audit scope, or accounting principles, other than to state that for the following explanatory paragraph regarding the Company&#146;s ability to continue as a going concern:</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">The Company has suffered recurring losses, negative cash flows from operations and has a net working capital deficiency, factors which raise substantial doubt about the Company&#146;s ability to continue as a going concern. Management&#146;s plans in regards to these matters are described in note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">During the year ended December 31, 2006 and to the date of resignation, there were no disagreements with TS on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of TS, would have caused it to make reference to the subject matter of such disagreement in their report on the financial statements for such year.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">The Company has provided TS with a copy of the foregoing disclosures and has requested that TS furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. The Company has received the requested letter from TS wherein they have confirmed their agreement to the Company's disclosures. A copy of TS's letter has been filed as an exhibit to this report.</FONT></P>
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ITEM 9.01&nbsp;&nbsp;&nbsp;&nbsp; FINANCIAL STATEMENTS AND EXHIBITS</FONT></B></P>
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     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="90%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Document Description</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=left width="10%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">16.1</FONT>&nbsp; </TD>
     <TD noWrap align=left width="90%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Letter from Telford Sadovnick PLLC to SEC</FONT>&nbsp; </TD></TR></TABLE></DIV>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SIGNATURES</FONT></B></TD></TR></TABLE></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">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></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp; Dated this 16</FONT><SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">th</FONT></SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"> day of October, 2007.</FONT></P>
<P style="MARGIN-LEFT: 50%" align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ALR TECHNOLOGIES INC.</FONT></B><BR>
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<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">BY:&nbsp; &nbsp;</FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">SIDNEY CHAN</FONT></U><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sidney Chan</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Chairman, Chief Executive Officer and a</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; member of the Board of Directors</FONT></P>
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ALR TECHNOLOGIES INC. Form 8-K for September 26, 2007.
========================================================================================================================================
UNITED STATES
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)
September 26, 2007
ALR Technologies Inc.
(Exact name of registrant as specified in its charter)
NEVADA
000-30414
88-0225807
(State or other jurisdiction of incorporation)
(Commission File No.)
(IRS Employer ID)
114M Reynolda Village
Winston-Salem, NC 27106
(Address of principal executive offices and Zip Code)
(336) 722-2254
(Registrant's telephone number, including area code)
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 ACCOUNTANTS.
ALR Technologies Inc. (the "Company") has engaged Smythe Ratcliffe L.L.P. as it's principal independent accountant effective October 12, 2007. This is the result of Telford Sadovnick PLLC ("TS"), resigning as the Company's principal independent registered public accounting firm effective September 26, 2007. The decision to change its principal independent registered public accounting firm has been approved by the Company's board of directors.
TS were appointed as principal independent accountant of the Company on July 24, 2006. The report of TS dated March 28, 2007 on the consolidated balance sheet of the Company as of December 31, 2006, and the related statements of operations, stockholders' deficiency and cash flows for the year then ended, did not contain an adverse opinion or disclaimer of opinion, nor was it modified as to uncertainty, audit scope, or accounting principles, other than to state that for the following explanatory paragraph regarding the Company's ability to continue as a going concern:
The Company has suffered recurring losses, negative cash flows from operations and has a net working capital deficiency, factors which raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regards to these matters are described in note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
During the year ended December 31, 2006 and to the date of resignation, there were no disagreements with TS on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of TS, would have caused it to make reference to the subject matter of such disagreement in their report on the financial statements for such year.
The Company has provided TS with a copy of the foregoing disclosures and has requested that TS furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. The Company has received the requested letter from TS wherein they have confirmed their agreement to the Company's disclosures. A copy of TS's letter has been filed as an exhibit to this report.
ITEM 9.01     FINANCIAL STATEMENTS AND EXHIBITS
Exhibits
Document Description
16.1
Letter from Telford Sadovnick PLLC to SEC
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.
Dated this 16
th
day of October, 2007.
ALR TECHNOLOGIES INC.
BY:
SIDNEY CHAN
Sidney Chan
Chairman, Chief Executive Officer and a
member of the Board of Directors