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Thursday, 04/27/2006 1:41:19 PM

Thursday, April 27, 2006 1:41:19 PM

Post# of 66
Form 8-K for ELINEAR INC


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26-Apr-2006

Non-Reliance on Previous Financials, Audits or Interim Review



Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
The Company sent its Form 10-QSB for the nine months ended September 30, 2005, to the service it uses to edgarize the filing (the process used to submit filings with the Securities and Exchange Commission), and the Form 10-QSB was inadvertently filed with the Securities and Exchange Commission before the Company had completed its normal filing procedures, including final proofing, obtaining of signatures and approvals. The Company is in the process of completing their review procedures and will file the 10-QSB shortly. The Company is assessing its filing procedures to ensure they are adequate for future filings.






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