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
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000-50586
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68-0566295
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(State or
other jurisdiction
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(Commission
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(IRS
Employer
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of
incorporation)
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File
Number)
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Identification
No.)
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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.
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Marketing
Worldwide Corporation
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Date:
May 15, 2009
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/s/ James
C. Marvin
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James
C. Marvin, Chief Financial Officer
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