SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
AMENDMENT NO. 2
TO
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) NOVEMBER 17, 2008
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I/OMAGIC CORPORATION
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(Exact name of registrant as specified in its charter)
NEVADA 000-27267 33-0773180
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
4 MARCONI, IRVINE, CALIFORNIA 92618
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (949) 707-4800
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NOT APPLICABLE
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(Former name or former address, if changed since last report)
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 (SEE General Instruction A.2. below):
|_| 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 4.02. NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED
AUDIT REPORT OR COMPLETED INTERIM REVIEW.
This Amendment No. 2 to Form 8-K is filed by I/OMagic Corporation (the
"Company") with the Securities and Exchange Commission (the "Commission") for
the purpose of filing the letter by the Company's former independent registered
public accounting firm, Swenson Advisors, LLP ("Former Auditor"), which is
required to be filed in connection with the Company's disclosures in Amendment
No. 1 to Form 8-K concerning facts and circumstances surrounding a withdrawal
letter from the Former Auditor covering the Former Auditor's opinion and interim
reviews of the Company's financial statements.
The initial Form 8-K for November 17, 2008 was filed with the
Commission on November 21, 2008 and Amendment No. 1 to Form 8-K for November 17,
2008 was filed with the Commission on December 5, 2008.
A copy of the Former Auditor's letter concerning Amendment No. 1 to
Form 8-K is attached hereto as Exhibit 16.1.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(d) Exhibits.
Number Description
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16.1 Letter from Swenson Advisors, LLP to the Securities
and Exchange Commission regarding the Company's
disclosures in its amended Form 8-K for November 17,
2008 filed with the Securities and Exchange Commission
on December 5, 2008 (*)
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* Filed herewith.
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: December 10, 2008 I/OMAGIC CORPORATION
By: /S/ TONY SHAHBAZ
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President and Chief Executive Officer
EXHIBITS FILED WITH THIS REPORT
Number Description
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16.1 Letter from Swenson Advisors, LLP to the Securities and Exchange
Commission regarding the Company's disclosures in its amended
Form 8-K for November 17, 2008 filed with the Securities and
Exchange Commission on December 5, 2008