UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

~~PURSUANT~~Pursuant TO to ~~SECTION~~ Section 13 ORor 15(d) ~~OF THE~~ of

~~SECURITIES~~the ~~EXCHANGE~~ Securities ~~ACT~~Exchange OFAct of 1934

Date of Report (Date of earliest event reported) ~~August~~: 13September 21, 2007

~~ABLE~~Able ~~ENERGY~~ Energy, ~~INC~~Inc.

(Exact name of ~~Registrant~~registrant asspecified ~~Specified~~ in ~~its Charter~~charter)

Delaware	~~001-15035~~	22001-~~3520840~~15035	22-3520840
(States or Other Jurisdiction of Incorporation)	(Commission file Number)	(IRS Employer Identification No.)
(State of Incorporation)		(Commission File Number)	(IRS Employer
			Identification No.)

198 Green Pond Road, Rockaway, NJ 07866 ~~(Address of Principal Executive Offices) (Zip Code)~~

~~Registrants'~~(Address ~~telephone~~ of ~~number,~~principal ~~including~~executive ~~area code~~ offices) (~~973~~Zip Code) ~~625-1012~~

~~Check~~(973) ~~the appropriate box below if the Form 8~~ 625-~~K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:~~1012

Registrant’s Telephone Number

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):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-212 under the Exchange Act (17 CFR 240.14a-212)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4.01 ~~Changes~~ Change in Registrant’s Certifying ~~Account~~Accountant.

~~(i) On August 13, 2007,~~ Able Energy, Inc. (the "“Company"”) ~~dismissed~~engaged ~~Marcum~~ Lazar Levine & ~~Kliegman~~Felix LLP (“~~M&K~~LLF”) as its new independent registered public accounting firm as of September 21, 2007. Prior to its engagement, LLF had been and continues to act as independent auditors for All American Properties, Inc. (f/k/a All American Plazas, Inc.) (“All American”), an affiliate and the largest stockholder of the Company.

~~(ii)~~During ~~The report of M&K on~~ the ~~Company's financial statements and financial statement schedule for the fiscal~~ years ended June 30, 2007 and 2006 and ~~June~~through 30September 20, ~~2005~~2007, ~~contained~~the ~~no adverse~~ Company ~~opinion~~did ornot ~~disclaimer~~consult ofwith ~~opinion~~LLF ~~and~~with ~~was~~regard ~~not~~to ~~qualified~~any of the matters or ~~modified~~events as to ~~uncertainty,~~ set ~~audit~~forth ~~scope~~in orItem ~~accounting~~304(a)(2)(i) ~~principles~~and (ii) of Regulation S-K.

~~(iii) The Company's Audit Committee unanimously recommended and approved the decision to change independent registered public accounting firms.~~2

(iv) In connection with the audits of the Company's financial statements for each of the two most recently completed fiscal years and through August 13, 2007, there have been no disagreements with M&K 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 M&K, would have caused it to make reference to the subject matter of such disagreements in connection with its audit report. There were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

(v) The Company has given permission to M&K to respond fully to the inquiries of the successor auditor, including those concerning the subject matter of this reportable event.

(vi) The Company has requested that M&K furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements. The Company shall file a copy of this letter upon its receipt by amendment to this Current Report on 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 on this ~~13th~~ 21st day of September, ~~August~~ 2007.

ABLE ENERGY, INC. By: /s/ Gregory D. Frost Name: Gregory D. Frost Title: Chief Executive Officer

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