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</p>
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<font style="font-size: 7.5pt">&nbsp;</font></p>
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<b><font size="5">UNITED STATES </font></b></p>
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<b><font size="5">SECURITIES AND EXCHANGE COMMISSION </font></b></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
<b>Washington, D.C. 20549 </b></p>
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<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>
<font style="font-size: 7.5pt">&nbsp;</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
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<b><font size="5">FORM 8-K</font></b></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>&nbsp;</p>
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	<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
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			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>
			<font style="font-size: 7.5pt">&nbsp;&nbsp;</font></p>
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>
			<b>CURRENT REPORT</b></p>
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>
			<b>Pursuant to Section 13 or 15(d) of the Securities
  Exchange Act of 1934</b></p>
			<h1 style='margin:0in;margin-bottom:.0001pt;text-align:center;page-break-after:avoid;font-size:12.0pt;font-family:"Times New Roman";color:black;font-weight:bold;'>&nbsp;</h1>
			<p align="center">Date of report (Date of
  earliest event reported):&nbsp; <b>December 10,
  2010</b></p>
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>&nbsp;</p>
			<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman";margin-bottom:.0001pt;text-align:center; margin-left:0in; margin-right:0in; margin-top:0in'>
			<b><font size="5">Forward Industries, Inc.</font></b></p>
			<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman";margin-bottom:.0001pt;text-align:center; margin-left:0in; margin-right:0in; margin-top:0in'>
			<font size="2">(Exact Name of Registrant as Specified
  in Its Charter)</font></p>
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>&nbsp;</p>
			</td>
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<font style="font-size: 7.5pt">&nbsp;</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>
<font style="font-size: 7.5pt">&nbsp;</font></p>
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	<table class=MsoNormalTable border=0 cellpadding=0
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			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">New York</font></b></p></td>
			<td valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">&nbsp;</font></b></p></td>
			<td valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">000-6669</font></b></p></td>
			<td valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">&nbsp;</font></b></p></td>
			<td valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">13-1950672</font></b></p></td>
		</tr>
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			<td valign=top style='border:medium none;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">(State or other Jurisdiction of Incorporation)</font></p>
			</td>
			<td valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">&nbsp;</font></p></td>
			<td valign=top style='border:medium none;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">(Commission File Number)</font></p>
			</td>
			<td valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">&nbsp;</font></p></td>
			<td valign=top style='border:medium none;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">(IRS Employer Identification No.)</font></p>
			</td>
		</tr>
	</table></div>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>
<font style="font-size: 7.5pt">&nbsp;</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>
<font style="font-size: 7.5pt">&nbsp;</font></p>
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	<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
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			<td width=303 valign=bottom style='width:227.3pt;border:none;border-bottom:
  solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>
			<b><font style="font-size: 10.0pt">1801
  Green Road, Suite E<br>Pompano Beach, FL</font></b></p></td>
			<td width=16 valign=bottom style='width:12.3pt;padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">&nbsp;</font></b></p></td>
			<td width=316 valign=bottom style='width:236.75pt;border:none;border-bottom:
  solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">33064</font></b></p></td>
		</tr>
		<tr>
			<td width=303 valign=top style='width:227.3pt;border:none;padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">(Address of Principal Executive Offices)</font></p>
			</td>
			<td width=16 valign=top style='width:12.3pt;padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">&nbsp;</font></p></td>
			<td width=316 valign=top style='width:236.75pt;border:none;padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">(Zip Code)</font></p></td>
		</tr>
	</table></div>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>
<font style="font-size: 7.5pt">&nbsp;</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
<font style="font-size: 10.0pt">&nbsp;</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
<font style="font-size: 10.0pt">Registrant&#146;s telephone number, including area code:
<b>(954)
419-9544</b></font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
<b><font style="font-size: 10.0pt">&nbsp;</font></b></p>
<div align=center>
	<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
		<tr>
			<td width=331 valign=top style='width:248.1pt;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<b><font style="font-size: 10.0pt">&nbsp;</font></b></p></td>
		</tr>
		<tr>
			<td width=331 valign=top style='width:248.1pt;border:none;padding:0in 5.4pt 0in 5.4pt'>
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font style="font-size: 7.5pt">(Former name or former address if changed since last
  report)</font></p></td>
		</tr>
	</table></div>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:center'>
<b><font style="font-size: 10.0pt">&nbsp;</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";text-indent:.5in'>
<font style="font-size: 10.0pt">&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<font style="font-size: 10.0pt">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 follow provisions:</font></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<b><font style="font-size: 10.0pt">&nbsp;</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<font style="font-size: 10.0pt">[&nbsp; ]&nbsp; Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<font style="font-size: 10.0pt">[&nbsp; ]&nbsp; Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<font style="font-size: 10.0pt">[&nbsp; ]&nbsp; Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</font></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<font style="font-size: 10.0pt">[&nbsp; ]&nbsp; Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</font></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>
<font style="font-size: 8.0pt">&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<div style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
	<hr size=2 width="100%" noshade color=black align=left></div>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<hr color="#000080"><br clear=all
style='page-break-before:always'>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin-left:1.0in;text-indent:-1.0in'>
<b>Item 4.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes
in Registrant&#146;s Certifying Accountant.</b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On December 10, 2010, the Audit Committee (the
&#147;Audit Committee&#148;) of the Company&#146;s Board of Directors informed Kaufman, Rossin
&amp; Co., P.A. (&#147;Kaufman&#148;), the Company&#146;s independent registered public
accounting firm for its 2010 fiscal year, that it would not be re-engaged as
the Company&#146;s independent registered public accounting firm and that its
engagement would terminate effective immediately. The dismissal was approved
and recommended by the Audit Committee.</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; During the fiscal years ended September 30, 2010
and 2009, through the date of the filing of this Form 8-K, the Company had (i)
no disagreements with Kaufman on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, any
of which, if not resolved to Kaufman&#146;s satisfaction, would have caused it to
make reference to the subject matter of any such disagreement in connection
with its reports for such years and (ii) no reportable events within the
meaning of Item 304(a)(1)(v) of Regulation S-K.<br><br></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kaufman&#146;s reports on the Company&#146;s consolidated
financial statements for the fiscal years ended September 30, 2010 and 2009 did
not contain an adverse opinion or disclaimer of opinion, and were not qualified
or modified as to uncertainty, audit scope or accounting principles. </p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On December 15, 2010, the Company engaged J.H. Cohn LLP (&#147;JH&#148;) as
the Company&#146;s independent registered public accountant.&nbsp; The engagement of JH
was approved by the Audit Committee.</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; During the years ended September 30, 2010 and
2009 and through the date of dismissal of Kaufman, the Company did not consult
with JH with respect to any of (i) the application of accounting principles to
a specified transaction, either completed or proposed; (ii) the type of audit
opinion that might be rendered on the Company&#146;s financial statements; or (iii)
any matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item
304(a)(1)(v) of Regulation S-K.</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In accordance with Item 304(a)(3) of Regulation
S-K, the Company has provided Kaufman a copy of the disclosures it is making in
this Current Report on Form 8-K prior to filing with the Securities and
Exchange Commission (the &#147;Commission&#148;) and has requested that Kaufman furnish
the Company with a letter addressed to the Commission stating whether or not
Kaufman agrees with the above statements.&nbsp; &nbsp;&nbsp;A copy of the letter from Kaufman
to the Commission, dated December 15, &nbsp;2010, is attached as Exhibit 16.1 to
this Current Report on Form 8-K.</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>
<b>Item 9.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial
Statements and Exhibits.</b></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";text-align:center'>
<b>&nbsp;</b></p>
<table class=MsoNormalTable border=0 cellpadding=0 width=698
 style='width:100%;border-collapse:collapse'>
	<tr style='page-break-inside:avoid'>
		<td width=28 colspan=2 valign=top style='width:20.95pt;padding:0in 0in 0in 0in'>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";'>
		<b>&nbsp;</b></p></td>
		<td width=38 valign=top style='width:28.55pt;padding:0in 0in 0in 0in'>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";'>(d)</p>
		</td>
		<td width=632 colspan=2 valign=top style='width:473.65pt;padding:0in 0in 0in 0in'>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;&nbsp; Exhibits
		</p></td>
	</tr>
	<tr style='page-break-inside:avoid'>
		<td width=28 colspan=2 valign=top style='width:20.95pt;padding:0in 0in 0in 0in'>&nbsp;</td>
		<td width=38 valign=top style='width:28.55pt;padding:0in 0in 0in 0in'>&nbsp;</td>
		<td width=632 colspan=2 valign=top style='width:473.65pt;padding:0in 0in 0in 0in'>&nbsp;
		</td>
	</tr>
	<tr style='page-break-inside:avoid'>
		<td width=26 valign=top style='width:19.6pt;padding:0in 0in 0in 0in'>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
		<td width=40 colspan=2 valign=top style='width:29.9pt;padding:0in 0in 0in 0in'>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";'>16.1</p>
		</td>
		<td valign=top style='width:632px;padding:0in; ' colspan="2">
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";'>Letter from Kaufman, Rossin &amp; Co., P.A. to the Commission, dated
  December 15, 2010.</p></td>
	</tr>
	<tr height=0>
		<td width=26 style='border:none'></td>
		<td width=2 style='border:none'></td>
		<td width=38 style='border:none'></td>
		<td width=630 style='border:none'></td>
		<td width=2 style='border:none'></td>
	</tr>
</table>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin-top:9.0pt;margin-right:0in;margin-bottom:0in;
margin-left:0in;margin-bottom:.0001pt;text-align:center'>&nbsp;<hr color="#000080">
<br clear=all
style='page-break-before:always'><b>SIGNATURES</b></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;margin-left:.25in'>
	<tr>
		<td style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>Dated: December 16, 2010&nbsp;</p>
		</td>
		<td width="4%" valign=top style='width:4.34%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>By:&nbsp;&nbsp;</p>
		</td>
		<td width="51%" colspan=2 style='width:51.14%;padding:0in 0in 0in 0in'>
		<div style='border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";border:none;padding:0in'>/s/ Brett M. Johnson</p>
		</div></td>
		<td style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
	</tr>
	<tr>
		<td style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
		<td width="4%" style='width:4.34%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
		<td width="6%" valign=top style='width:6.34%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>Name:&nbsp;&nbsp;</p>
		</td>
		<td width="44%" style='width:44.8%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>Brett M. Johnson</p>
		</td>
		<td style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
	</tr>
	<tr>
		<td style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
		<td width="4%" style='width:4.34%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
		<td width="6%" valign=top style='width:6.34%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>Title:&nbsp;</p>
		</td>
		<td width="44%" style='width:44.8%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>Principal Executive Officer</p>
		</td>
		<td style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>
		</td>
	</tr>
</table>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman";margin:0in;margin-bottom:.0001pt;text-align:right'>&nbsp;</p>
<hr color="#000080"><br clear=all
style='page-break-before:always'>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<b>EXHIBIT INDEX</b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
<b>&nbsp;</b></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
	<tr style='page-break-inside:avoid'>
		<td width=26 valign=top style='width:19.6pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>
		<b>&nbsp;</b></p></td>
		<td width=37 valign=top style='width:28.1pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>16.1</p>
		</td>
		<td width=632 valign=top style='width:474.3pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>Letter from Kaufman, Rossin &amp; Co., P.A. to the
  Commission, dated December 15, 2010.</p></td>
	</tr>
</table>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman";'>&nbsp;</p>

</body>

</html>
[{"type": "8-K", "sequence": "1", "filename": "esforward8k2.htm", "secsgml_size_bytes": 28531}]
{"company-data": {"conformed-name": "FORWARD INDUSTRIES INC", "cik": "0000038264", "assigned-sic": "3089", "irs-number": "131950672", "state-of-incorporation": "NY", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-34780", "film-number": "101256278"}, "business-address": {"street1": "1801 GREEN ROAD", "street2": "SUITE E", "city": "POMPANO BEACH", "state": "FL", "zip": "33064", "phone": "9544199544"}, "mail-address": {"street1": "1801 GREEN RD", "street2": "SUITE E", "city": "POMPANO BEACH", "state": "FL", "zip": "33064"}, "former-company": {"former-conformed-name": "PROGRESS HEAT SEALING CO INC", "date-changed": "19721111"}}
Prepared by E-Services/EDGARxFilings - www.edgar2.com
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):
December 10,
  2010
Forward Industries, Inc.
(Exact Name of Registrant as Specified
  in Its Charter)
New York
000-6669
13-1950672
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1801
  Green Road, Suite E
Pompano Beach, FL
33064
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(954)
419-9544
(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 follow 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))
Item 4.01.       Changes
in Registrant's Certifying Accountant.
On December 10, 2010, the Audit Committee (the
"Audit Committee") of the Company's Board of Directors informed Kaufman, Rossin
& Co., P.A. ("Kaufman"), the Company's independent registered public
accounting firm for its 2010 fiscal year, that it would not be re-engaged as
the Company's independent registered public accounting firm and that its
engagement would terminate effective immediately. The dismissal was approved
and recommended by the Audit Committee.
During the fiscal years ended September 30, 2010
and 2009, through the date of the filing of this Form 8-K, the Company had (i)
no disagreements with Kaufman on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, any
of which, if not resolved to Kaufman's satisfaction, would have caused it to
make reference to the subject matter of any such disagreement in connection
with its reports for such years and (ii) no reportable events within the
meaning of Item 304(a)(1)(v) of Regulation S-K.
Kaufman's reports on the Company's consolidated
financial statements for the fiscal years ended September 30, 2010 and 2009 did
not contain an adverse opinion or disclaimer of opinion, and were not qualified
or modified as to uncertainty, audit scope or accounting principles.
On December 15, 2010, the Company engaged J.H. Cohn LLP ("JH") as
the Company's independent registered public accountant.  The engagement of JH
was approved by the Audit Committee.
During the years ended September 30, 2010 and
2009 and through the date of dismissal of Kaufman, the Company did not consult
with JH with respect to any of (i) the application of accounting principles to
a specified transaction, either completed or proposed; (ii) the type of audit
opinion that might be rendered on the Company's financial statements; or (iii)
any matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item
304(a)(1)(v) of Regulation S-K.
In accordance with Item 304(a)(3) of Regulation
S-K, the Company has provided Kaufman a copy of the disclosures it is making in
this Current Report on Form 8-K prior to filing with the Securities and
Exchange Commission (the "Commission") and has requested that Kaufman furnish
the Company with a letter addressed to the Commission stating whether or not
Kaufman agrees with the above statements.    A copy of the letter from Kaufman
to the Commission, dated December 15,  2010, is attached as Exhibit 16.1 to
this Current Report on Form 8-K.
Item 9.01.       Financial
Statements and Exhibits.
(d)
Exhibits
16.1
Letter from Kaufman, Rossin & Co., P.A. to the Commission, dated
  December 15, 2010.
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: December 16, 2010
By:
/s/ Brett M. Johnson
Name:
Brett M. Johnson
Title:
Principal Executive Officer
EXHIBIT INDEX
16.1
Letter from Kaufman, Rossin & Co., P.A. to the
  Commission, dated December 15, 2010.