8-K 1 v149842_8-k.htm
                               
UNITED STATES
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): May 10, 2009


Marketing Worldwide Corporation
(Exact name of registrant as specified in its charter)
 
Delaware
 000-50586
 68-0566295
 (State or other jurisdiction
(Commission    
(IRS Employer
 of incorporation)
 File Number)
 Identification No.)

2212 Grand Commerce Dr., Howell, Michigan 48855
(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: (517) 540-0045


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 Instructions 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))


 
 
 
 
 
 
On May 10, 2009, the board of directors (the “Board”) of Marketing Worldwide Corporation (the “Company”) concluded that the Company’s previously filed financial statements for the fiscal year ended September 30, 2008 and the three-months ended December 31, 2008 should no longer be relied upon.  The Board came to this conclusion based on comments received from the Accounting Staff of the Division of Corporate Finance of the Securities Exchange Commission (the “SEC”) in its review of the Company’s financial statements for the fiscal year ended September 30, 2008 and the quarter ended December 31, 2008.  Upon reviewing and updating its accounting and disclosures, the Company identified the classification errors.
 
 
Accordingly, the Company will restate its financial statements for the year ended September 30, 2008 and the three-months ended December 31, 2008.  The Company will amend its Annual Report on Form 10-K for the year ended September 30, 2008 and Quarterly Report on Form 10-Q for the quarter ended December 31, 2008 previously filed with the SEC to restate its financial statements as soon as practicable.

The Board discussed this matter with the Company's independent public accounting firm, RBSM, LLP, who agreed that the financial statements for the year ended September 30, 2008 and the three-months ended December 31, 2008 should no longer be relied upon and should be restated.
 

(a) EXHIBIT(S) DESCRIPTION

 

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.
 
  Marketing Worldwide Corporation  
     
Date: May 15, 2009 
 /s/ James C. Marvin  
  James C. Marvin, Chief Financial Officer