content: 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 31, 2006
  
  
                              SONEX RESEARCH, INC.
                (Exact name of registrant as specified in Charter)
  
  
           Maryland                  000-14465              52-1188993
        (State or other           (Commision file         (IRS employer
        jurisdiction of               number)           identification no.)
         incorporation)
  
  
                       23 Hudson Street, Annapolis, MD 21401
                      (Address of principal executive offices)
  
  
                                (410) 266-5556
               (Registrant's telephone number, including area code)
  
  
                                      N/A
           (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  (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 ACCOUNTANT
  
  
  The Registrant has not filed its Annual Report on Form 10-KSB for the year ended
  December  31,  2004  because  it lacks the  financial  resources  to engage  its
  independent registered public accounting firm to conduct an audit of the related
  financial  statements,  and  because it lacks the  staffing  to prepare the Form
  10-KSB  itself due in large part to the amount of time  management  has spent in
  responding to litigation.  For the same reasons,  the Company has been unable to
  file its Quarterly  Reports on Form 10-QSB for March 31, 2005, June 30, 2005 and
  September 30, 2005, nor will it be able to file its Annual Report on Form 10-KSB
  for the year ended December 31, 2005 by the extended due date.  The  Registrant,
  however,  is unable to predict  when it will be able to make these  filings  and
  there can be no assurance that the filings will be made at all.
  
  As a result of the  failure of the  Registrant  to request  audits for the years
  ended  December 31, 2004 and 2005,  via letter  dated March 29, 2006,  Hausser +
  Taylor LLC, which has served as the  independent  registered  public  accounting
  firm for the Registrant since December 17, 2002, informed the Registrant and the
  SEC of their  decision  to resign as  auditor.  There  are no  outstanding  fees
  payable to Hausser + Taylor LLC.
  
  The  reports  of  Hausser  +  Taylor  LLC on  the  financial  statements  of the
  Registrant  for the years ended  December 31, 2002 and 2003 contained no adverse
  opinion or  disclaimer of opinion and were not qualified or modified as to audit
  scope or  accounting  principle;  however,  such  reports  were  modified by the
  inclusion of an  explanatory  paragraph  indicating  that there was  substantial
  doubt about the Registrant's ability to continue as a going concern.
  
  The  Registrant's  Board of Directors  accepted the decision of Hausser + Taylor
  LLC to withdraw as independent registered public accounting firm. The Registrant
  does not expect to engage a new independent  registered  public  accounting firm
  unless  and until it has the  resources  to prepare  its Annual  Reports on Form
  10-KSB for the years ended December 31, 2004 and 2005.
  
  In connection with its audits for the years ended December 31, 2002 and 2003 and
  through March 29, 2006, there have been no  disagreements  with Hausser + Taylor
  LLC 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 Hausser + Taylor  LLC,  would have  caused them to make
  reference thereto in their report on the financial statements for such years.
  
  The  Registrant has requested that Hausser + Taylor LLC furnish it with a letter
  addressed to the SEC stating whether or not it agrees with the above statements.
  A copy of such  letter, dated March 31, 200, is filed as Exhibit 1 to this Form
  8-K.
  
  
  
  
  
  
  
  
  
  
  
  
  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.
  
  
  March 31, 2006
  
  
  SONEX RESEARCH, INC.
  Registrant
  
  
  /s/ George E. Ponticas
  ----------------------
  George E. Ponticas
  Chief Financial Officer and Secretary
  
  
  
  
  
                                                                         EXHIBIT 1
  
  
                                Hausser + Taylor LLC
                            Certified Public Accountants
                        1001 Lakeside Avenue E., Suite 1400
                               Cleveland, Ohio 44114
  
  
  
                                              March 31, 2006
  
  
  
  Securities and Exchange Commission
  Washington, D.C. 20549
  
  
  Commissioners:
  
  We have read Sonex Research,  Inc.'s statements  included under Item 4.01 of its
  Form 8-K for March 31, 2006,  and we agree with such  statements  concerning our
  firm.
  
  
  
  
  
                                           /s/ HAUSSER + TAYLOR LLC
                                           ------------------------
                                           HAUSSER + TAYLOR LLC
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metadata_filer: {"company-data": {"conformed-name": "SONEX RESEARCH INC", "cik": "0000723312", "assigned-sic": "8731", "irs-number": "521188993", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-14465", "film-number": "06727300"}, "business-address": {"street1": "23 HUDSON ST", "city": "ANNAPOLIS", "state": "MD", "zip": "21401", "phone": "4102665556"}, "mail-address": {"street1": "23 HUDSON STREET", "city": "ANNAPOLIS", "state": "MD", "zip": "21401"}}
text: 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 31, 2006
  
                              SONEX RESEARCH, INC.
                (Exact name of registrant as specified in Charter)
  
           Maryland                  000-14465              52-1188993
        (State or other           (Commision file         (IRS employer
        jurisdiction of               number)           identification no.)
         incorporation)
  
                       23 Hudson Street, Annapolis, MD 21401
                      (Address of principal executive offices)
  
                                (410) 266-5556
               (Registrant's telephone number, including area code)
  
                                      N/A
           (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  (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 ACCOUNTANT
  
  The Registrant has not filed its Annual Report on Form 10-KSB for the year ended
  December  31,  2004  because  it lacks the  financial  resources  to engage  its
  independent registered public accounting firm to conduct an audit of the related
  financial  statements,  and  because it lacks the  staffing  to prepare the Form
  10-KSB  itself due in large part to the amount of time  management  has spent in
  responding to litigation.  For the same reasons,  the Company has been unable to
  file its Quarterly  Reports on Form 10-QSB for March 31, 2005, June 30, 2005 and
  September 30, 2005, nor will it be able to file its Annual Report on Form 10-KSB
  for the year ended December 31, 2005 by the extended due date.  The  Registrant,
  however,  is unable to predict  when it will be able to make these  filings  and
  there can be no assurance that the filings will be made at all.
  
  As a result of the  failure of the  Registrant  to request  audits for the years
  ended  December 31, 2004 and 2005,  via letter  dated March 29, 2006,  Hausser +
  Taylor LLC, which has served as the  independent  registered  public  accounting
  firm for the Registrant since December 17, 2002, informed the Registrant and the
  SEC of their  decision  to resign as  auditor.  There  are no  outstanding  fees
  payable to Hausser + Taylor LLC.
  
  The  reports  of  Hausser  +  Taylor  LLC on  the  financial  statements  of the
  Registrant  for the years ended  December 31, 2002 and 2003 contained no adverse
  opinion or  disclaimer of opinion and were not qualified or modified as to audit
  scope or  accounting  principle;  however,  such  reports  were  modified by the
  inclusion of an  explanatory  paragraph  indicating  that there was  substantial
  doubt about the Registrant's ability to continue as a going concern.
  
  The  Registrant's  Board of Directors  accepted the decision of Hausser + Taylor
  LLC to withdraw as independent registered public accounting firm. The Registrant
  does not expect to engage a new independent  registered  public  accounting firm
  unless  and until it has the  resources  to prepare  its Annual  Reports on Form
  10-KSB for the years ended December 31, 2004 and 2005.
  
  In connection with its audits for the years ended December 31, 2002 and 2003 and
  through March 29, 2006, there have been no  disagreements  with Hausser + Taylor
  LLC 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 Hausser + Taylor  LLC,  would have  caused them to make
  reference thereto in their report on the financial statements for such years.
  
  The  Registrant has requested that Hausser + Taylor LLC furnish it with a letter
  addressed to the SEC stating whether or not it agrees with the above statements.
  A copy of such  letter, dated March 31, 200, is filed as Exhibit 1 to this Form
  8-K.
  
  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.
  
  March 31, 2006
  
  SONEX RESEARCH, INC.
  Registrant
  
  /s/ George E. Ponticas
  ----------------------
  George E. Ponticas
  Chief Financial Officer and Secretary
  
                                                                         EXHIBIT 1
  
                                Hausser + Taylor LLC
                            Certified Public Accountants
                        1001 Lakeside Avenue E., Suite 1400
                               Cleveland, Ohio 44114
  
                                              March 31, 2006
  
  Securities and Exchange Commission
  Washington, D.C. 20549
  
  Commissioners:
  
  We have read Sonex Research,  Inc.'s statements  included under Item 4.01 of its
  Form 8-K for March 31, 2006,  and we agree with such  statements  concerning our
  firm.
  
                                           /s/ HAUSSER + TAYLOR LLC
                                           ------------------------
                                           HAUSSER + TAYLOR LLC