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  <TITLE> JMAR Technologies, Inc. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	April 13, 2006
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  	JMAR Technologies, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	001-10515
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  	68-0131180
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	&nbsp;
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  	10905 Technology Place, San Diego, California
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  	&nbsp;
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  	92127
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	&nbsp;
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  	(858) 946-6800
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  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>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 4.01 Changes in Registrant's Certifying Accountant.
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  On April 13, 2006, the Company's Audit Committee dismissed Grant Thornton LLP (Grant Thornton) as the Company's independent registered public accounting firm and engaged Singer Lewak Greenbaum & Goldstein LLP (Singer Lewak) to serve as the Company's independent registered public accounting firm for fiscal year 2006, effective immediately. The decision to change firms was based on service and cost considerations.<br><br>Grant Thornton's reports on the consolidated financial statements of the Company and its subsidiaries for the two most recent fiscal years ended December 31, 2005 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.<br><br>During the Company's two most recent fiscal years ended December 31, 2005, there were no disagreements between the Company and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or audit scope or procedure, which disagreements, if not resolved to Grant Thornton's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. In addition, there were no reportable events as described in Item 304 (a)(1)(v) of Registration S-K.<br><br>The Company provided Grant Thornton with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Grant Thornton's letter, dated April 18, 2006, stating that it agrees with the statements concerning their firm contained herein.<br><br>During the two years ended December 31, 2005 and from December 31, 2005 through the engagement of Singer Lewak as the Company's independent accountant, neither the Company nor anyone on its behalf has consulted Singer Lewak with respect to any accounting or auditing issues involving the Company. In particular, there was no discussion with the Company regarding the application of accounting principles to a specified transaction, the type of audit opinion that might be rendered on the financial statements, or any matter that was either the subject of a disagreement with Grant Thornton on accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of Grant Thornton, would have caused Grant Thornton to make reference to the matter in their report, or a "reportable event" as described in Item 304(a)(1)(v) of the Regulation S-K promulgated by the SEC.
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  	Item 9.01 Financial Statements and Exhibits.
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  Exhibit 16.1 - Letter dated April 18, 2006 from Grant Thornton LLP to the Securities and Exchange Commission, regarding change in certifying accountant of the Company.
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  	SIGNATURES
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  	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.
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  	JMAR Technologies, Inc.
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  	&nbsp;&nbsp;
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  <I>
  	April 19, 2006
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  	&nbsp;
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  <I>
  	By:
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  <I>
  	Dennis E. Valentine
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  	&nbsp;
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  <I>
  	Name: Dennis E. Valentine
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  <I>
  	Title: Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	&nbsp;
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  	Description
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  	16.1
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  	&nbsp;
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  <FONT SIZE="2">
  Letter dated April 18, 2006 from Grant Thornton LLP to the Securities and Exchange Commission, regarding change in certifying accountant of the Company.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_11717.htm", "description": "LIVE FILING", "secsgml_size_bytes": 12421}]
metadata_filer: {"company-data": {"conformed-name": "JMAR TECHNOLOGIES INC", "cik": "0000857953", "assigned-sic": "3829", "irs-number": "680131180", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-10515", "film-number": "06767954"}, "business-address": {"street1": "5800 ARMADA DRIVE", "city": "CARLSBAD", "state": "CA", "zip": "92008", "phone": "760-602-3292"}, "mail-address": {"street1": "5800 ARMADA DRIVE", "city": "CARLSBAD", "state": "CA", "zip": "92008"}, "former-company": {"former-conformed-name": "JMAR INDUSTRIES INC", "date-changed": "19930328"}}
text: JMAR Technologies, Inc. (Form: 8-K)
  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):
  April 13, 2006
  JMAR Technologies, Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  001-10515
  68-0131180
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  10905 Technology Place, San Diego, California
  92127
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (858) 946-6800
  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:
  [  ]  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))
  Top of the Form
  Item 4.01 Changes in Registrant's Certifying Accountant.
  On April 13, 2006, the Company's Audit Committee dismissed Grant Thornton LLP (Grant Thornton) as the Company's independent registered public accounting firm and engaged Singer Lewak Greenbaum & Goldstein LLP (Singer Lewak) to serve as the Company's independent registered public accounting firm for fiscal year 2006, effective immediately. The decision to change firms was based on service and cost considerations.
  Grant Thornton's reports on the consolidated financial statements of the Company and its subsidiaries for the two most recent fiscal years ended December 31, 2005 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.
  During the Company's two most recent fiscal years ended December 31, 2005, there were no disagreements between the Company and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or audit scope or procedure, which disagreements, if not resolved to Grant Thornton's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. In addition, there were no reportable events as described in Item 304 (a)(1)(v) of Registration S-K.
  The Company provided Grant Thornton with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Grant Thornton's letter, dated April 18, 2006, stating that it agrees with the statements concerning their firm contained herein.
  During the two years ended December 31, 2005 and from December 31, 2005 through the engagement of Singer Lewak as the Company's independent accountant, neither the Company nor anyone on its behalf has consulted Singer Lewak with respect to any accounting or auditing issues involving the Company. In particular, there was no discussion with the Company regarding the application of accounting principles to a specified transaction, the type of audit opinion that might be rendered on the financial statements, or any matter that was either the subject of a disagreement with Grant Thornton on accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of Grant Thornton, would have caused Grant Thornton to make reference to the matter in their report, or a "reportable event" as described in Item 304(a)(1)(v) of the Regulation S-K promulgated by the SEC.
  Item 9.01 Financial Statements and Exhibits.
  Exhibit 16.1 - Letter dated April 18, 2006 from Grant Thornton LLP to the Securities and Exchange Commission, regarding change in certifying accountant of the Company.
  Top of the Form
  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.
  JMAR Technologies, Inc.
  April 19, 2006
  By:
  Dennis E. Valentine
  Name: Dennis E. Valentine
  Title: Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  16.1
  Letter dated April 18, 2006 from Grant Thornton LLP to the Securities and Exchange Commission, regarding change in certifying accountant of the Company.