Enerpulse Technologies, Inc. (OTCMKTS:ENPT) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01 Changes in Registrants Certifying Accountant.

On December 31, 2016, Enerpulse Technologies, Inc. (the Company)
received notice from its independent registered public accounting
firm, GHP Horwath, P.C. (GHP), that GHP has chosen not to stand
for re-appointment as the Companys auditor, and effective as of
December 31, 2016, the client-auditor relationship between the
Company and GHP Horwath, P.C. shall cease. The resignation of GHP
was not recommended by the Companys Board of Directors nor was
the Board of Directors approval required.

GHP has informed us that its employees joined another independent
registered public accounting firm effective January 1, 2017. The
Company is currently evaluating retention of another independent
registered public accounting firm, which will be subject to the
approval of the Companys Board of Directors.

The audit report of GHP on the Companys financial statements for
the fiscal years ended December 31, 2015 and 2014 contained no
adverse opinion or disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope or accounting principles,
except that each such report included an explanatory paragraph
raising substantial doubt about the Companys ability to continue
as a going concern and stated that the Companys financial
statements for the years ended December 31, 2015 and December 31,
2014, respectively, were prepared assuming that we would continue
as a going concern.

For the fiscal years ended December 31, 2015 and 2014 and through
December 31, 2016, there were no disagreements (as described in
Item 304(a)(1)(iv) of Regulation S-K) with GHP 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 GHP, would have caused it
to make reference in connection with its opinion to the subject
matter of the disagreement. For the fiscal years ended December
31, 2015 and 2014 and through December 31, 2016, there were no
reportable events within the meaning of Item 304(a)(1)(v) of
Regulation S-K.

In accordance with Item 304(a)(3) of Regulation S-K, we furnished
GHP with a copy of this Form 8-K, providing GHP with the
opportunity to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with
the statements made by the Company herein in response to Item
304(a) of Regulation S-K as the same pertain to GHP and, if not,
stating the respect in which it does not agree. A copy of GHPs
response is filed as Exhibit 16.1 to this Report.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

About Enerpulse Technologies, Inc. (OTCMKTS:ENPT)

Enerpulse Technologies, Inc. engages in the design, development, manufacturing and marketing of an energy and efficiency enhancing product in the automotive industry. The Company has designed, developed and commercialized a capacitor-based Nano-Plasma Assisted Combustion (n-PAC) technology for use in the automotive original equipment manufacturer (OEM) market and the automotive aftermarket. The Company’s Pulstar branded aftermarket products utilize its n-PAC technology and can be used in all spark-ignited IC engines, including passenger cars, light trucks, commercial trucks and motorcycles. The n-PAC technology fits into existing internal combustion (IC) engine systems and fuel delivery infrastructures. In the automotive aftermarket, the Company offered over 12 Pulstar branded models at December 31, 2015. The n-PAC technology manages performance of spark-ignited IC engines in various areas, such as horsepower, torque, fuel economy, acceleration, combustion stability and emissions.

Enerpulse Technologies, Inc. (OTCMKTS:ENPT) Recent Trading Information

Enerpulse Technologies, Inc. (OTCMKTS:ENPT) closed its last trading session 00.0000 at 0.0143 with 38,333 shares trading hands.