Aura Systems Inc. Watch

from SC 13D/A ~5 pages Convertible Promissory Note

from SC 13D/A ~5 pages Fourteenth Amendment Agreement

from SC 13D/A ~10 pages Thirteenth Amendment Agreement

from SC 13D ~5 pages Agreement

from NT 10-K 1 page Exhibit to Form 12b-25 May 31, 2000 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Aura Systems, Inc. (The "Registrant") Ladies and Gentlemen: Pannell Kerr Forster ("Pkf") Has Been Delayed in Furnishing Its Audit Report Relating to the Registrant's Consolidated Financial Statements for the Year Ended February 29, 2000 on or Before May 30,2000, the Prescribed Due Date for the Registrant's Annual Report on Form 10-K. These Delays Are Related Primarily to Delays in Commencement of the Audit and the Registrant Was Delayed in Furnishing All Final Schedules and Analysis in Order to Complete the Audit of the Registrant's Consolidated Financial Statements. Pannell Kerr Forster Certified Public Accountants a Professional Corporation Los Angeles, California

from NT 10-K 1 page Exhibit to Form 12b-25 June 2, 1999 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: Pannell Kerr Forster ("Pkf") Has Been Unable to Proceed Towards Furnishing Its Audit Report Relating to the Consolidated Financial Statements of Aura Systems, Inc. (The "Registrant")for the Year Ended February 28, 1999 on or Before June 1, 1999, the Prescribed Due Date for the Registrant's Annual Report on Form 10-K. Our Inability to Proceed Is Due to the Registrant Being Unable to Date to Arrange for Payment of Our Outstanding Professional Fees. Pannell Kerr Forster Certified Public Accountants a Professional Corporation Los Angeles, California