Exhibit to Form 12b-25
May 31, 2000
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Aura Systems, Inc. (the "Registrant")
Ladies and Gentlemen:
Pannell Kerr Forster ("PKF") has been delayed in furnishing its audit
report relating to the Registrant's consolidated financial statements for the
year ended February 29, 2000 on or before May 30,2000, the prescribed due date
for the Registrant's Annual report on Form 10-K. These delays are related
primarily to delays in commencement of the audit and the Registrant was delayed
in furnishing all final schedules and analysis in order to complete the audit
of the Registrant's consolidated financial statements.
PANNELL KERR FORSTER
Certified Public Accountants
A Professional Corporation
Los Angeles, California
