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): December 17, 2002
  
  
                              SONEX RESEARCH, INC.
                (Exact name of registrant as specified in Charter)
  
  
           Maryland                  0-14465                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)
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  ITEM 4. - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
  
  
  (a)      Previous independent accountants
  
           On September 16, 2002,  Sonex  Research,  Inc. (the  "Registrant")  was
  informed by its current independent  accountants,  C.L. Stewart & Company,  that
  the firm was discontinuing its audit practice and would not serve as independent
  accountants of the Registrant for the year ended December 31, 2002. C.L. Stewart
  &  Company  agreed  to  remain as  independent  accountants  of the  Registrant,
  including  conducting  the  review  of  the  Registrant's   unaudited  financial
  statements for the quarter ending  September 30, 2002,  until the Registrant had
  engaged new independent accountants.
  
           The reports of C.L.  Stewart & Company on the  financial  statements of
  the  Registrant  for the past two fiscal years  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 C.L.
  Stewart & Company to withdraw as independent accountants.
  
           In connection  with its audits for the two most recent fiscal years and
  through December 17, 2002, there have been no disagreements  with C.L. Stewart &
  Company 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 C.L.  Stewart & Company,  would have caused them to make
  reference thereto in their report on the financial statements for such years.
  
           The  Registrant has requested  that C.L.  Stewart & Company  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 December 17, 2002, is filed as
  Exhibit 1 to this Form 8-K.
  
  
  (b)      New independent accountants
  
           The  Registrant  engaged  Hausser + Taylor  LLP as its new  independent
  accountants as of December 17, 2002. During the two most recent fiscal years and
  through  December 17, 2002,  the  Registrant  has not  consulted  with Hausser +
  Taylor LLP regarding  either (i) the  application of accounting  principles to a
  specified  transaction,  either  completed  or  proposed;  or the  type of audit
  opinion that might be rendered on the  Registrant's  financial  statements,  and
  neither a written  report was  provided  to the  Registrant  nor oral advice was
  provided that Hausser + Taylor LLP concluded was an important factor  considered
  by the  Registrant  in  reaching a decision  as to the  accounting,  auditing or
  financial  reporting  issue; or (ii) any matter that was either the subject of a
  disagreement,  as that term is defined in Item  304(a)(1)(iv)  of Regulation S-K
  and the related  instructions  to Item 304 of  Regulation  S-K, or a  reportable
  event, as that term is defined in Item 304(a)(1)(v) of Regulation S-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.
  
  
  December 19, 2002
  
  SONEX RESEARCH, INC.
  Registrant
  
  /s/ George E. Ponticas
  ----------------------
  George E. Ponticas
  Chief Financial Officer
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  EXHIBIT 1
  
  
                             C.L. STEWART & COMPANY
  
                            Certified Public Accountants
                          and Certified Financial Planners
  
  
  
  December 17, 2002
  
  
  Securities and Exchange Commission
  450 Fifth Street, N.W.
  Washington, D.C.  20549
  
  Dear Sirs:
  
           We have read Item 4 of Sonex  Research,  Inc.'s Form 8-K dated December
  17, 2002 and are in agreement  with the  statements  contained in paragraph 4(a)
  therein.
  
  
  Yours very truly,
  
  
  C.L. Stewart & Company, CPAs
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
             706 Giddings Avenue, Suite 2C, Annapolis, MD 21401
                  (410) 263-6200, (410) 263-6201 Fax
  
            7700 Old Branch Avenue, Suite E202, Clinton, MD 20735
                  (301) 856-8900, (301) 856-8901 Fax
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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": "02863572"}, "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): December 17, 2002
  
                              SONEX RESEARCH, INC.
                (Exact name of registrant as specified in Charter)
  
           Maryland                  0-14465                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)
  
  ITEM 4. - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
  
  (a)      Previous independent accountants
  
           On September 16, 2002,  Sonex  Research,  Inc. (the  "Registrant")  was
  informed by its current independent  accountants,  C.L. Stewart & Company,  that
  the firm was discontinuing its audit practice and would not serve as independent
  accountants of the Registrant for the year ended December 31, 2002. C.L. Stewart
  &  Company  agreed  to  remain as  independent  accountants  of the  Registrant,
  including  conducting  the  review  of  the  Registrant's   unaudited  financial
  statements for the quarter ending  September 30, 2002,  until the Registrant had
  engaged new independent accountants.
  
           The reports of C.L.  Stewart & Company on the  financial  statements of
  the  Registrant  for the past two fiscal years  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 C.L.
  Stewart & Company to withdraw as independent accountants.
  
           In connection  with its audits for the two most recent fiscal years and
  through December 17, 2002, there have been no disagreements  with C.L. Stewart &
  Company 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 C.L.  Stewart & Company,  would have caused them to make
  reference thereto in their report on the financial statements for such years.
  
           The  Registrant has requested  that C.L.  Stewart & Company  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 December 17, 2002, is filed as
  Exhibit 1 to this Form 8-K.
  
  (b)      New independent accountants
  
           The  Registrant  engaged  Hausser + Taylor  LLP as its new  independent
  accountants as of December 17, 2002. During the two most recent fiscal years and
  through  December 17, 2002,  the  Registrant  has not  consulted  with Hausser +
  Taylor LLP regarding  either (i) the  application of accounting  principles to a
  specified  transaction,  either  completed  or  proposed;  or the  type of audit
  opinion that might be rendered on the  Registrant's  financial  statements,  and
  neither a written  report was  provided  to the  Registrant  nor oral advice was
  provided that Hausser + Taylor LLP concluded was an important factor  considered
  by the  Registrant  in  reaching a decision  as to the  accounting,  auditing or
  financial  reporting  issue; or (ii) any matter that was either the subject of a
  disagreement,  as that term is defined in Item  304(a)(1)(iv)  of Regulation S-K
  and the related  instructions  to Item 304 of  Regulation  S-K, or a  reportable
  event, as that term is defined in Item 304(a)(1)(v) of Regulation S-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.
  
  December 19, 2002
  
  SONEX RESEARCH, INC.
  Registrant
  
  /s/ George E. Ponticas
  ----------------------
  George E. Ponticas
  Chief Financial Officer
  
  EXHIBIT 1
  
                             C.L. STEWART & COMPANY
  
                            Certified Public Accountants
                          and Certified Financial Planners
  
  December 17, 2002
  
  Securities and Exchange Commission
  450 Fifth Street, N.W.
  Washington, D.C.  20549
  
  Dear Sirs:
  
           We have read Item 4 of Sonex  Research,  Inc.'s Form 8-K dated December
  17, 2002 and are in agreement  with the  statements  contained in paragraph 4(a)
  therein.
  
  Yours very truly,
  
  C.L. Stewart & Company, CPAs
  
             706 Giddings Avenue, Suite 2C, Annapolis, MD 21401
                  (410) 263-6200, (410) 263-6201 Fax
  
            7700 Old Branch Avenue, Suite E202, Clinton, MD 20735
                  (301) 856-8900, (301) 856-8901 Fax