TANISYS TECHNOLOGY INC
8-K, 2000-01-20
ELECTRONIC COMPONENTS, NEC
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                       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):  January 12, 2000


                            TANISYS TECHNOLOGY, INC.
              (Exact name of registrant as specified in its charter)


                                   WYOMING
                (State or other jurisdiction  of incorporation)


       0-29038                                             74-2675493
(Commission File Number)                       (IRS Employer Identification No.)


                             ----------------------


                     12201 TECHNOLOGY BOULEVARD, SUITE 125
                          AUSTIN, TEXAS 78727-6101
           (Address of principal executive office, including zip code)


                                (512) 335-4440
              (Registrant's telephone number, including area code)

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Item 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

         On January 12, 2000, Tanisys Technology, Inc. (the "Registrant")
appointed Brown, Graham & Co., P.C. ("Graham") to replace Arthur Andersen LLP
("Andersen") as independent auditors of the Registrant for the fiscal year
ended September 30, 1999.  Andersen has served as independent public
accountants of the Registrant with respect to the Registrant's financial
statements for the fiscal years ended September 30, 1994 through 1998.  With
respect to the change in certifying accountants:

         (a)  Andersen did not resign but was replaced by the Registrant with
              Graham.

         (b)  Andersen's reports on the financial statements for the last
              three years did not contain an adverse opinion or a disclaimer
              of opinion, nor was it qualified as to uncertainty, audit scope
              or accounting principles.

         (c)  The decision to change accountants was recommended by the Board
              of Directors of the Registrant, and was approved by the Board of
              Directors.

         (d)  The Registrant had no disagreements with Andersen on any matter
              of accounting principles or practices, financial statement
              disclosure or auditing scope or procedure.

         Andersen has provided to the Registrant a letter addressed to the
Securities and Exchange Commission stating that it has reviewed the
disclosure provided in this Current Report and has no disagreement with the
relevant portions of this disclosure, pursuant to the requirements of Item
304(a)(3) of Regulation S-K.  A copy of such letter, dated as of January 18,
2000, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 7.  FINANCIAL STATEMENTS AND EXHIBITS.

         (a)  Not Applicable.

         (b)  Not Applicable.

         (c)  Exhibits.

              The following exhibit is filed as part of this report:

              Exhibit No.     Description
              -----------     -----------

                 16.1         Letter dated January 18, 2000 regarding change
                              in certifying accountant (filed herewith)


                                       2
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                                   SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.


                                       TANISYS TECHNOLOGY, INC.


January 19, 2000                       By: /s/ Charles T. Comiso
                                           -------------------------------------
                                           Charles T. Comiso
                                           President and Chief Executive Officer







                                       3
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                                  EXHIBIT INDEX

Exhibit No.     Description
- -----------     -----------

   16.1         Letter dated January 18, 2000 regarding change in certifying
                accountant










                                       4



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                                                                    EXHIBIT 16.1



                                  [LETTERHEAD]



January 18, 2000



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

We have read Item 4 included in the Form 8-K dated January 12, 2000 of
Tanisys Technology, Inc. to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ ARTHUR ANDERSEN LLP





SM

Copy to:
Mr. Charles Comiso, CEO, Tanisys Technology, Inc.



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