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  <title>IPALCO Enterprises, Inc. 2007 Form 8-K</title>
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  	<b>UNITED STATES<br>
  		SECURITIES AND EXCHANGE COMMISSION</b><br></div>
  	<div align=center style="font-size:10.0pt;">
  	<b>WASHINGTON, D.C. 20549</b></div>
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  <p align=center style="font-size:18.0pt;">
  	<b>FORM 8-K</b>
  </p>
  
  <p>
  	<center>
  		<b>CURRENT REPORT<br>
          PURSUANT TO SECTION 13 OR 15(d) OF<br>
          THE SECURITIES EXCHANGE ACT OF 1934<br>
          <br>
  		<font size="2">Date of Report: December 13, 2007<br>
  		Date of earliest event being reported: December 7, 2007
          </font></b></center>
  </p>
  
  <p align=center><b><font size="5"><u>IPALCO ENTERPRISES, INC.</u></font></b><br>
  		<font size=2>(Exact name of registrant as specified in its charter)</font>
  </p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="85%" align=center>
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  		<td><b><u>Indiana</u></b></td>
  		<td><b><u>1-8644</u></b></td>
    		<td><b><u>35-1575582</u></b></td>
   	</tr>
   	<tr align=center valign=top>
   		<td><font size="2">(State or other jurisdiction of incorporation or organization)</font></td>
    		<td><font size="2">(Commission file number)</font></td>
    		<td><font size="2">(I.R.S. Employer Identification No.)</font></td>
    	</tr>
    	<tr align=center valign=bottom>
    		<td>&nbsp;</td>
    		<td>&nbsp;</td>
    		<td>&nbsp;</td>
    	</tr>
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  		<td><b>One Monument Circle<br>
  			<u>Indianapolis, Indiana</u></b></td>
    		<td>&nbsp;</td>
    		<td><b><u>46204</u></b></td>
  	</tr>
   	<tr align=center valign=top>
   		<td><font size="2">(Address of principal executive offices)</font></td>
    		<td>&nbsp;</td>
    		<td><font size="2">(Zip Code)</font></td>
    	</tr>
    	<tr align=center valign=top>
    		<td>&nbsp;</td>
    		<td>&nbsp;</td>
    		<td>&nbsp;</td>
    	</tr>
    	<tr align=center valign=center>
    		<td colspan="3">
    			<font size="2">Registrant&rsquo;s telephone number, including area code: </font>
    			<b><u>317-261-8261</u></b></td>
    	</tr>
    	<tr align=center valign=bottom>
    		<td>&nbsp;</td>
    		<td>&nbsp;</td>
    		<td>&nbsp;</td>
    	</tr>
    	<tr align=center valign=center>
    		<td colspan="3"><u><b>Not Applicable</b></u></td>
    	</tr>
    	<tr align=center valign=center>
    		<td colspan="3">
    			<font size="2">(Former Name or Former Address, if changed since last
              report)</font>
    		</td>
    	</tr>
  </table>
  
  <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></p>
  
  <p><font size="2" face="Wingdings">&#111;</font> <font size="2">Written communications pursuant to
  Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
  
  <p><font size="2" face="Wingdings">&#111;</font> <font size="2">Soliciting
  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
  
  <p><font size="2" face="Wingdings">&#111;</font> <font size="2">Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))</font></p>
  
  <p><font size="2" face="Wingdings">&#111;</font> <font size="2">Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
  240.13e-4(c))</font></p>
  
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  <p align="left" style="page-break-before: always">
  	<b>Item 4.01&nbsp;&nbsp; Changes in Registrant&rsquo;s Certifying Accountant</b>
  </p>
  
  <ol style="list-style-type:lower-alpha">
  	<li><p>On December 7, 2007, the Boards of Directors of IPALCO Enterprises,
      Inc. and Indianapolis Power &amp; Light Company (the &ldquo;Companies&rdquo;) decided that
      following the completion of the audit for the fiscal year ending December
      31, 2007, the Companies will terminate the engagement of Deloitte &amp; Touche
      LLP (&ldquo;Deloitte&rdquo;), as the Companies&rsquo; independent registered public accounting
      firm. </p>
  
  	<p>Deloitte&rsquo;s reports on the Companies&rsquo; consolidated financial statements as
  	of and for the years ended December 31, 2006 and December 31, 2005 did not
  	contain adverse opinions or disclaimers of opinion and were not qualified or modified
  	as to uncertainty, audit scope, or accounting principles, except that the 2006
  	reports included explanatory paragraphs relating to the Companies&rsquo; adoption of
  	Financial Accounting Standards Board Statement No. 158, &ldquo;Employers&rsquo; Accounting
  	for Defined Benefit Pension and Other Postretirement Plans.&rdquo;</p>
  
  	<p>During the years ended December 31, 2006 and December 31, 2005, and
      through December 7, 2007, there were no: (1) disagreements with Deloitte on
      any matter of accounting principles or practices, financial statement
      disclosure, or auditing scope or procedures within the meaning of item
      304(a)(1)(iv) of Regulation S-K, which, if not resolved to their
      satisfaction, would have caused Deloitte to make reference thereto in
      connection with its reports on the Companies&rsquo; consolidated financial
      statements for such years, or (2) reportable events (as defined in
      Regulation S-K Item 304 (a)(1)(v)).</p>
  
  	<p>We have requested and Deloitte furnished us with a letter
      addressed to the Securities and Exchange Commission stating whether Deloitte
      agrees with the statements set forth above. A copy of Deloitte&rsquo;s letter,
      dated December 13, 2007, is filed as Exhibit 16.1 to this Form 8-K.</p>
  
  	<li><p>The Companies appointed Ernst &amp; Young LLP as their independent
      registered public accounting firm for the consolidated financial statements
      for the fiscal year ending December 31, 2008. The Companies have not
      consulted with Ernst &amp; Young during their two most recent fiscal years or
      during any subsequent interim period prior to their appointment as auditor
      regarding any matters described in Item 304(a)(2)(i) or Item 304(a)(2)(ii)
      of Regulation S-K.</p>
  </ol>
  
  <p align="left">
  	<b>Item 9.01&nbsp;&nbsp;&nbsp; Financial Statements and Exhibits</b>
  </p>
  
  <p><B>Exhibit 16.1</B>&nbsp;&nbsp;&nbsp; Letter from Deloitte &amp; Touche LLP, dated
  		December 13, 2007 </p>
  <br>
  
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  	<b><u><A NAME="sign">SIGNATURE</A></u></b>
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  <p>Pursuant to the requirements of the Securities Exchange Act of 1934, the
  registrant has duly caused this report to be signed on its behalf of the
  undersigned hereunto duly authorized.</P>
  <br>
  <br>
  
  
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  	<TR><TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD style="border-bottom:1px solid #000000">IPALCO ENTERPRISES, INC.</TD>
  		<TD>&nbsp;</TD>
  	</TR>
  	<TR><TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  	    <TD><I>(Registrant)</I></TD>
  	    <TD>&nbsp;</TD>
  	</TR>
  	<TR><TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  	</TR>
  	<TR><TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  	</TR>
  	<TR><TD>Date:</TD>
  		<TD style="border-bottom:1px solid #000000">December 13, 2007</TD>
  		<TD>&nbsp;</TD>
  		<TD style="border-bottom:1px solid #000000">/s/ Frank P. Marino</TD>
  		<TD>&nbsp;</TD>
  	</TR>
  	<TR><TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  	    <TD>Frank P. Marino</TD>
  	    <TD>&nbsp;</TD>
  	</TR>
  	<TR><TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  		<TD>&nbsp;</TD>
  	    <TD><I>Senior Vice President and Chief Financial Officer</I></TD>
  	    <TD>&nbsp;</TD>
  	</TR>
    	<TR><TD>&nbsp;</TD>
    		<TD>&nbsp;</TD>
    		<TD>&nbsp;</TD>
    	   	<TD><I>(Duly Authorized Officer)</I></TD>
    	   	<TD>&nbsp;</TD>
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "form8k2007.htm", "description": "FORM 8-K", "secsgml_size_bytes": 8723}]
metadata_filer: {"company-data": {"conformed-name": "IPALCO ENTERPRISES, INC.", "cik": "0000728391", "assigned-sic": "4911", "irs-number": "351575582", "state-of-incorporation": "IN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-08644", "film-number": "071304970"}, "business-address": {"street1": "ONE MONUMENT CIRCLE", "street2": "PO BOX 1595", "city": "INDIANAPOLIS", "state": "IN", "zip": "46204", "phone": "3172618261"}, "mail-address": {"street1": "ONE MONUMENT CIRCLE", "street2": "P.O. BOX 1595", "city": "INDIANAPOLIS", "state": "IN", "zip": "46204"}, "former-company": {"former-conformed-name": "IPALCO ENTERPRISES INC", "date-changed": "19920703"}}
text: IPALCO Enterprises, Inc. 2007 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: December 13, 2007
  Date of earliest event being reported: December 7, 2007
  IPALCO ENTERPRISES, INC.
  (Exact name of registrant as specified in its charter)
  Indiana
  1-8644
  35-1575582
  (State or other jurisdiction of incorporation or organization)
  (Commission file number)
  (I.R.S. Employer Identification No.)
  One Monument Circle
  Indianapolis, Indiana
  46204
  (Address of principal executive offices)
  (Zip Code)
  Registrant's telephone number, including area code:
  317-261-8261
  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:
  o
  Written communications pursuant to
  Rule 425 under the Securities Act (17 CFR 230.425)
  o
  Soliciting
  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  o
  Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))
  o
  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 7, 2007, the Boards of Directors of IPALCO Enterprises,
      Inc. and Indianapolis Power & Light Company (the "Companies") decided that
      following the completion of the audit for the fiscal year ending December
      31, 2007, the Companies will terminate the engagement of Deloitte & Touche
      LLP ("Deloitte"), as the Companies' independent registered public accounting
      firm.
  Deloitte's reports on the Companies' consolidated financial statements as
  	of and for the years ended December 31, 2006 and December 31, 2005 did not
  	contain adverse opinions or disclaimers of opinion and were not qualified or modified
  	as to uncertainty, audit scope, or accounting principles, except that the 2006
  	reports included explanatory paragraphs relating to the Companies' adoption of
  	Financial Accounting Standards Board Statement No. 158, "Employers' Accounting
  	for Defined Benefit Pension and Other Postretirement Plans."
  During the years ended December 31, 2006 and December 31, 2005, and
      through December 7, 2007, there were no: (1) disagreements with Deloitte on
      any matter of accounting principles or practices, financial statement
      disclosure, or auditing scope or procedures within the meaning of item
      304(a)(1)(iv) of Regulation S-K, which, if not resolved to their
      satisfaction, would have caused Deloitte to make reference thereto in
      connection with its reports on the Companies' consolidated financial
      statements for such years, or (2) reportable events (as defined in
      Regulation S-K Item 304 (a)(1)(v)).
  We have requested and Deloitte furnished us with a letter
      addressed to the Securities and Exchange Commission stating whether Deloitte
      agrees with the statements set forth above. A copy of Deloitte's letter,
      dated December 13, 2007, is filed as Exhibit 16.1 to this Form 8-K.
  The Companies appointed Ernst & Young LLP as their independent
      registered public accounting firm for the consolidated financial statements
      for the fiscal year ending December 31, 2008. The Companies have not
      consulted with Ernst & Young during their two most recent fiscal years or
      during any subsequent interim period prior to their appointment as auditor
      regarding any matters described in Item 304(a)(2)(i) or Item 304(a)(2)(ii)
      of Regulation S-K.
  Item 9.01    Financial Statements and Exhibits
  Exhibit 16.1
  Letter from Deloitte & Touche LLP, dated
  		December 13, 2007
  SIGNATURE
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  registrant has duly caused this report to be signed on its behalf of the
  undersigned hereunto duly authorized.
  IPALCO ENTERPRISES, INC.
  (Registrant)
  Date:
  December 13, 2007
  /s/ Frank P. Marino
  Frank P. Marino
  Senior Vice President and Chief Financial Officer
  (Duly Authorized Officer)