WASHINGTON, DC 20549

                                   FORM 8-K/A

                            CURRENT REPORT PURSUANT
                         TO SECTION 13 OR 15(d) OF THE
                      SECURITIES AND EXCHANGE ACT OF 1934

        Date of Report (Date of earliest event reported): May 2, 2007

                             AQUACELL TECHNOLOGIES, INC.
             (Exact name of registrant as specified in its charter)

           Delaware                  1-16165                 33-0750453
------------------------------    -------------   ------------------------------
 (State or other jurisdiction      (Commission             (IRS Employer
      of incorporation)            File Number)         Identification No.)

           10410 Trademark Street, Rancho Cucamonga, CA          91730
          ----------------------------------------------      ----------
              (Address of principal executive offices)        (Zip Code)

                                  (909) 987-0456
               Registrant's telephone number, including area code

     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:

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

 [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

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

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

Item. 4.01  Changes in Registrant's Certifying Accountant.

            (a)  (i)   Registrant's former accountant Wolinetz, Lafazan &
                       Company, P.C. resigned as of April 30, 2007 and
                       Registrant received such written notice on May 2, 2007.

                 (ii)  The audit reports of the former accountant on the
                       financial statements of the Registrant for each of the
                       two most recent fiscal years for which reports were
                       issued-June 30, 2004 and June 30, 2005-did not contain an
                       adverse opinion or disclaimer of opinion and were not
                       qualified or modified as to uncertainty, audit scope or
                       accounting principles for the two most recent fiscal
                       years, except that the former accountant's report on the
                       Registrant's financial statements expressed substantial
                       doubt with respect to the registrant's ability to
                       continue as a going concern for the last two fiscal
                       years reported.

                 (iii) The decision to resign was solely that of the former
                       accountant into which the Board of Directors had
                       no input.

                 (iv)  There were no disagreements, whether or not resolved,
                       with the former accountant on any matter of accounting
                       principles or practices, financial statement disclosure
                       or auditing scope or procedure, which, if not resolved to
                       the former accountant's satisfaction, would have caused
                       it to make reference to the subject matter of the
                       disagreement(s) in connection with this report.

                       The Registrant has provided the former accountant with a
                       copy of this report and has requested that the former
                       accountant provide a letter addressed to the Securities
                       and Exchange Commission stating whether it agrees with
                       the foregoing statements. A copy of this letter from the
                       former accountant is attached hereto as Exhibit 16.

            (b)  On May 8, 2007, KMJ Corbin & Company LLP ("KMJ") was engaged as
                 the independent registered public accounting firm to audit the
                 Registrant's financial statements.

                 During the Registrant's two most recent fiscal years and
                 through May 8, 2007, neither the Registrant nor anyone on its
                 behalf has consulted with KMJ regarding either (i) the
                 application of accounting principles to a specified
                 transaction, either completed or proposed; or the type of audit
                 opinion that might be rendered on the Registrant's financial
                 statements, and neither a written report was provided to the
                 Registrant nor oral advice was provided by KMJ that was an
                 important factor considered by the Registrant in reaching a
                 decision as to any accounting, auditing or financial reporting
                 issue; or (ii) any matter that was the subject of a
                 disagreement, as that term is defined in Item 304 (a)(1)(iv) of
                 Regulation S-K and the related instructions to Item 304 of
                 Regulation S-K, or a reportable event, as that term is defined
                 in Item 304 (a)(1)(v) of Regulation S-K.

Item. 9.01  Financial Statements and Exhibits.

            (d)  Exhibits.

                 16.  Letter re change in certifying accountant.


        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.

                                            AQUACELL TECHNOLOGIES, INC.

Date: May 15, 2007                          By: /s/ Karen B. Laustsen
                                                    Karen B. Laustsen