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:		August 720, 2002
Date of earliest event reported:		August 516, 2002

______________________________

Daw Technologies, Inc.

(Exact name of registrant as specified in its charter)

UTAH	0-21818	87-0464280
(State or other jurisdiction of	Commission File Number	(I.R.S. Employer
(State or other jurisdiction of incorporation)	Commission File Number	(I.R.S. Employer Identification Number)
incorporation)		Identification Number)
2700 South 900 West Salt Lake City, Utah		84119
2700 South 900 West
(Address of principal executive offices)		(Zip Code)
Salt Lake City, Utah	84119
(Address of principal executive offices)	(Zip Code)
(801) 977-3100
(Registrant’s telephone number, including area code)
N/A
(Former Name or Former Address, if Changed Since Last Report)

Registrant’s telephone number, including area code: (801) 977-3100

N/A

(Former Name or Former Address, if Changed Since Last Report)

ITEM 4. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

~~Arthur~~Pursuant ~~Andersen~~to ~~LLP,~~ the ~~independent public accountants retained by~~ ~~Daw~~recommendations ~~Technologies,~~of ~~Inc.~~management (and the ~~“Company”)~~audit ~~on August 14~~committee, ~~2001~~and ~~for~~upon the ~~fiscal~~approval ~~year~~of ~~ended~~the ~~December~~board ~~31,~~of ~~2001~~directors ~~and~~of ~~initially retained by~~ the Company, ~~for~~on ~~the~~August ~~fiscal year ended December 31~~16, 2002, ~~effectively terminated its relationship with~~ the ~~Company~~ ~~when it notified the Securities and Exchange Commission that it was~~Company ~~unable~~appointed toTanner ~~perform~~+ ~~future~~Co. ~~audit~~as ~~services for~~ the Company’s ~~because~~independent ofpublic ~~the~~accountants ~~winding~~for the ~~down~~fiscal ofyear ~~Arthur~~ended ~~Andersen~~December ~~LLP’s~~31, ~~business~~2002. ~~The~~No ~~Company~~consultations ~~received~~occurred ~~notification~~between ofthe ~~such~~Company ~~termination from the Securities~~ and ~~Exchange~~Tanner ~~Commission~~+ ~~on August 5, 2002~~Co. In ~~connection~~during ~~with~~ the ~~audit~~two ~~of our~~previous ~~financial statements for the~~ fiscal ~~year~~years ~~ended December 31, 2001~~ and ~~the~~any subsequent interim period ~~ended~~prior ~~August~~to 5,the ~~2002,~~appointment ~~there~~of ~~were~~Tanner no+ ~~disagreements~~Co. regarding ~~with~~the ~~Arthur~~application ~~Andersen on any matter~~ of accounting principles orto ~~practices, financial~~a ~~statement~~specified ~~disclosure~~transaction, ~~or auditing scope or procedures, which disagreement if not resolved to Arthur Andersen’s satisfaction would have caused them to make reference in connection with their opinion to~~ the ~~subject~~type ~~matter~~ of ~~the~~audit ~~disagreement. The~~opinion ~~audit reports~~that ofmight ~~Arthur~~be ~~Andersen~~rendered on the ~~consolidated~~Company’s financial statements ~~of the~~, ~~Company~~any ~~and~~matter ~~its~~that ~~subsidiaries~~was assubject ofto ~~and~~a ~~for~~disagreement with the ~~fiscal~~Company’s ~~years ended December 31,~~previous ~~2000~~independent ~~and~~audit ~~December 31~~firm, ~~2001~~or ~~did not contain~~ any ~~adverse~~other ~~opinion~~reportable ~~or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles~~event.

Upon learning that Arthur Andersen LLP would be unable to continue as the Company’s independent audit firm, the Company immediately began searching for a replacement audit firm. The Company has not yet engaged a replacement audit firm but expects to engage a replacement audit firm within the next 60 days.2

The Company has provided representatives of Arthur Andersen with a copy of the disclosure contained in this report and, as required by governing rules, requested that Arthur Andersen provide the Company with a responsive letter that can be filed with the Securities and Exchange Commission. The Company has been informed that, in light of recent developments at Andersen, Andersen has ceased providing letters required by Item 304(a)(3) of Regulation S-K. Accordingly, as permitted by Item 304T of Regulation S-K (Release No. 33-8070), the Company has therefore not included such a letter as an exhibit to this Current Report on Form 8-K.

SIGNATURE

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.

Date:	August 8, 2002		DAW TECHNOLOGIES, INC
Date: August 20, 2002		DAW TECHNOLOGIES, INC.
		By	/s/ Donald K. McCauley
		By:	/s/ Randy K. Johnson
		Name:	~~Donald~~Randy K. ~~McCauley~~Johnson
		Title:	~~Chief~~Vice ~~Financial~~President, ~~Officer~~Secretary and General Counsel

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