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): March 27, 1998
ZAP POWER SYSTEMS, INC.
(Exact name of small business issuer as specified in its charter)
CALIFORNIA
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(State or other jurisdiction of incorporation or organization)
333-05744-LA 94-3210624
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Commission file number (I.R.S. Employer Identification No.)
117 Morris Street
Sebastopol, CA 95472
(Address of principal executive offices)
(707) 824-4150
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) ENGAGEMENT OF NEW INDEPENDENT ACCOUNTANTS. On January 26, 1998,
the Registrant's Board of Directors approved the appointment of
Grant Thornton LLP ("Grant Thornton") as the Registrants principal
independent accountants engaged to audit the Registrant's
financial statements for the year ending December 31, 1997, in
place of Moss-Adams who were dismissed as reported in 8-K filing
dated December 29,1997. On January 26, 1998 the above appointment
was accepted by Grant Thornton.
Prior to January 26, 1998, the Registrant had not consulted with
Grant Thornton regarding the application of accounting principles;
or the type of audit opinion that might be rendered on the
Registrant's financial statements; or other information considered
by the Registrant in reaching any decision as to the accounting,
auditing or financial reporting issue; or any matter that was
either the subject of a disagreement or an event (as event
identified in Item 304(a) (1) (vi) of Regulation S-B).
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 by the undersigned hereunto duly authorized,
ZAP Power Systems, Inc.
Date: March 27, 1998 By: ________________________
Name: James McGreen
Title: President
By: ________________________
Name: Gary Starr
Title: Managing Director
