SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

                                                                February 8, 2013

Via E -mail
James O. McKenna
Chief  Financial Officer
Forward Industries, Inc.
477 Rosemary Avenue
West Palm Beach , Florida 33410

RE: Forward Industries, Inc.
Form 10 -K for the  Year Ended September 30 , 2012
Filed December 20 , 2012
File No. 1 -34780

Dear Mr. McKenna :

We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.

Please respond to this letter within ten business days by providing the requested
information, or by advising us when you will provide the  requested response.  If you do not
believe our comments apply to your facts and circumstances, please tell us why in your response.

  After reviewing the information you provide in response to these comments, we may
have additional comments.

Business, page 5

Corporate History

1. In light of your disclosure that you are exiting the global retail business, with a view towards
future disclosure, please explain to us the statement that as part of your strategy to develop a
global retail distribution capabili ty, you are reinvesting in both staff and infrastructure at
Forward Switzerland.

Product Supply, page 8

Suppliers, page 8

2. We note, among other things, that one of your suppliers has accounted for more than half of
your product purchases in both fiscal  years 2011 and 2012.   In future filings please disclose,

James O. McKenna
Forward Industries, Inc.
February 8, 2013
Page 2

 to the extent material, the names of your principal suppliers.   See Item 101(h)(4)(v) of
Regulation S -K.

  We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.  Since the compa ny and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

In responding to our comments, please provide a written statement from the compa ny
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect t o the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

You may contact Erin Jaskot , Staff Attorney  at (202) 551 -3442  or Era Anagnosti, Staff
Attorney at (202) 551 -3369, if you have any q uestions .

       Sincerely,

/s/ Era Anagnosti

        for Pamela Long
       Assistant Director