UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC  20549
________________

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES AND EXCHANGE ACT OF 1934

Date of report :   May 1, 2008
(Date of earliest event reported)

PHOTON DYNAMICS, INC.
(Exact name of registrant as specified in charter)

California
000-27234
94-3007502
(State or other jurisdiction of incorporation)
(Commission File Number)
(I.R.S. Employer Identification No.)
 
5970 Optical Court
San Jose, California 95138-1400
(Address of principal executive offices and zip code)

Registrant’s telephone number, including area code:   (408) 226-9900

______________________________
 
 
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))
 
 

 
 
TABLE OF CONTENTS
 
ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
 
 

 
 
 
ITEM 2.02   RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
 
On May 1, 2008, Photon Dynamics, Inc. issued a press release announcing its fiscal 2008 second quarter financial results.  A copy of the press release is attached as Exhibit 99.1 to this current report and is incorporated herein by reference.
 
           The information in this current report and in the accompanying exhibit shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section or Sections 11 and 12(a)(2) of the Securities Act of 1933, as amended.  The information contained in this current report and in the accompanying exhibit shall not be incorporated by reference into any filing with the U.S. Securities and Exchange Commission made by Photon Dynamics, Inc., whether made before or after the date hereof, regardless of any general incorporation language in such filing.


ITEM 9.01    FINANCIAL STATEMENTS AND EXHIBITS

(d)                           EXHIBITS
 
Number
 
Description

   99.1
Press Release dated May 1, 2008, announcing Photon Dynamics’ Fiscal 2008 Second Quarter Financial Results.
 
 

 

 
SIGNATURES

 
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.
 
 
 
Photon Dynamics, Inc.
 
       
Dated:  May 1, 2008
By:
/s/ Carl C. Straub Jr.
 
   
Carl C. Straub Jr.
 
   
General Counsel and Secretary
 
       
 
 

 

 
EXHIBIT INDEX
 
Exhibit No.
Description
99.1
Press Release dated May 1, 2008, announcing Photon Dynamics’ Fiscal 2008 Second Quarter Financial Results

 
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