<SUBMISSION>
<ACCESSION-NUMBER>0001144204-10-032385
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20100603
<ITEMS>4.01
<ITEMS>9.01
<FILING-DATE>20100608
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<COMPANY-DATA>
<CONFORMED-NAME>Enable Holdings, Inc.
<CIK>0001219097
<ASSIGNED-SIC>5961
<IRS-NUMBER>522372260
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
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<FILM-NUMBER>10884762
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<BUSINESS-ADDRESS>
<STREET1>1140 W. THORNDALE AVENUE
<CITY>ITASCA
<STATE>IL
<ZIP>60143-1335
<PHONE>(773) 272-5000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>1140 W. THORNDALE AVENUE
<CITY>ITASCA
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<FORMER-CONFORMED-NAME>uBid.com Holdings, Inc.
<DATE-CHANGED>20060210
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<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>CAPE COASTAL TRADING CORP
<DATE-CHANGED>20030219
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<TYPE>8-K
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provisions:</font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
      4.01</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Changes
      in Registrant&#8217;s Certifying
Accountant</font></div>
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          </tr>
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    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On June 3, 2010, the Board of Directors
(the &#8220;Board&#8221;) of Enable Holdings, Inc. (the &#8220;Company&#8221;) dismissed BDO Seidman,
LLP as its independent registered public accounting firm.&#160;&#160;On June 3,
2010, the accounting firm of Baker Tilly Virchow Krause, LLP was engaged as the
Company&#8217;s new independent registered public accounting firm.&#160;&#160;The
Board approved of the dismissal of BDO Seidman, LLP and the engagement of Baker
Tilly Virchow Krause, LLP as its independent auditor.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>During the Company&#8217;s two most recent
fiscal years and through June 3, 2010, there were no disagreements with BDO
Seidman, LLP whether or not resolved, on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to BDO Seidman&#8217;s satisfaction, would have caused it to
make reference to the subject matter of the disagreement in connection with any
report on the Company&#8217;s financial statements.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Other than a going concern opinion, BDO
Seidman, LLP did not issue any audit reports on the Company&#8217;s financial
statements that contained an adverse opinion or disclaimer opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On June 3, 2010, the Company engaged
Baker Tilly Virchow Krause, LLP as its independent registered public accounting
firm.&#160;&#160;Prior to engaging Baker Tilly Virchow Krause, LLP, the Company
had not consulted with Baker Tilly Virchow Krause, LLP on any items concerning
the application of accounting principles to a specific transaction, the type of
audit opinion that might be rendered on the Company's financial statements, or
the subject matter of a disagreement or reportable event with the former auditor
(as described in Regulation S-K Item 304(a)(2)).</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>The Company provided BDO Seidman, LLP
with the contents of this current report on Form 8-K and requested that BDO
Seidman, LLP furnish a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the statements made by the Company in
this report, and if not, stating the respects in which it does not agree.
&#160;The Company received a copy of this letter from BDO Seidman, LLP, which is
attached as Exhibit 16.1 to this Current Report on Form 8-K.</font></div>
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            </td>
            <td>
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      forma financial
information:&#160;&#160;None</font></div>
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      Company
Transactions:&#160;&#160;None</font></div>
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Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly
authorized.</font></div>
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8, 2010</font></div>
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              <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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              <td align="left" nowrap valign="bottom" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Miguel
      A. Martinez, Jr.</font></td>
              <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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              <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Chief
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            </tr>
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AND EXCHANGE COMMISSION</font></div>
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DC&#160;&#160;20549</font></div>
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INDEX</font></div>
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8-K</font></div>
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HOLDINGS, INC.</font></div>
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      3, 2010</font></div>
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      No.</font></font></div>
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                <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">ITEM</font></font></div>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">16.1</font></div>
              </td>
              <td>
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
      from BDO Seidman, LLP dated June 8,
2010</font></div>
              </td>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>v187625_ex16-1.htm
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    <title>Unassociated Document</title>
    <!--Licensed to: Vintage Filings-->
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16.1</font></font></div>
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2010</font></div>
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and Exchange Commission</font></div>
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Street N.E.</font></div>
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D.C. 20549-7561</font></div>
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been furnished with a copy of the response to Item 4.01 of Form 8-K for the
event that occurred on June 3, 2010, to be filed by our former client, Enable
Holdings, Inc.&#160;&#160;We agree with the statements made in response to that
Item insofar as they relate to our Firm.</font></div>
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Seidman, LLP</font></div>
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Illinois</font></div>
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