Need Help with Rheem Heater

We have a Rheem Heater (Model: P-M407A-EN-C) that will not light.  When the unit turns on, the screen displays SPK and you can hear clicking, but nothing else happens.  We replaced the pilot/ignitor and the gas is turned on.  Any troubleshooting tips or things we may be missing? Thanks!

Did you ever get an answer. I have the same problem

  1. While the heater is sparking, check for 24 volts at the Pilot valve (red/black wire from PC Board).
  2. If no voltage at the pilot valve, check for voltage out of the PC board at the red/black wire.
  3. If 24+VAC out of the PC board, replace red/black wire.
  4. If no voltage out of the board, replace the board.
  5. If we do have voltage at the Pilot valve (step one), loosen the pilot tube to see if gas is present when the heater is sparking.
  6. If gas is coming out, but the pilot doesn’t light- clean the pilot tube. If no gas is coming out when sparking, replace the valve.