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 (Date of earliest event reported): March 17, 2008
FOCUS ENHANCEMENTS, INC.
(Exact name of registrant as specified in its charter)
DELAWARE | | 1-11860 | | 04-3144936 |
(State or other jurisdiction of incorporation) | | (Commission File Number) | | (IRS Employer Identification No.) |
| | 1370 Dell Ave., Campbell, CA | 95008 |
| (Address of principal executive offices) | (Zip Code) |
Registrant's telephone number, including area code: (408) 866-8300
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(c))
Item 2.02 Results of Operations and Financial Condition.
On March 17, 2008, Focus Enhancements, Inc. issued a press release discussing its results of operations for the three and twelve months ended December 31, 2007. This press release is attached hereto as Exhibit 99.1 and is being furnished under Item 2.02 of this Form 8-K.
Item 7.01 Regulation FD Disclosure.
On March 17, 2008, Focus Enhancements, Inc. issued a press release discussing, among other things, 2008 financial guidance. The information related to our expected future performance in this press release attached hereto as Exhibit 99.1 is being furnished under Item 7.01 of this Form 8-K and is not deemed filed for purposes of Section 18 of the Exchange Act.
Item 9.01 Financial Statements and Exhibits.
| (c) | Exhibits | |
| | |
| | |
| 99.1 | Focus Enhancements, Inc. earnings press release for the quarter ended December 31, 2007. |
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.
| | FOCUS ENHANCEMENTS, INC. |
| | | |
| Date: | March 17, 2008 | | By: | /s/ Gary Williams |
| | Name: | Gary Williams |
| | Title: | Exec. VP of Finance and CFO |
