<SEC-DOCUMENT>0001193125-12-164727.txt : 20120416
<SEC-HEADER>0001193125-12-164727.hdr.sgml : 20120416
<ACCEPTANCE-DATETIME>20120416171724
ACCESSION NUMBER:		0001193125-12-164727
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20120410
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20120416
DATE AS OF CHANGE:		20120416

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WMI HOLDINGS CORP.
		CENTRAL INDEX KEY:			0000933136
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				911653725
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14667
		FILM NUMBER:		12761943

	BUSINESS ADDRESS:	
		STREET 1:		1201 THIRD AVENUE
		STREET 2:		SUITE 3000
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101
		BUSINESS PHONE:		206-461-2000

	MAIL ADDRESS:	
		STREET 1:		1201 THIRD AVENUE
		STREET 2:		SUITE 3000
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WASHINGTON MUTUAL, INC
		DATE OF NAME CHANGE:	20061017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WASHINGTON MUTUAL INC
		DATE OF NAME CHANGE:	19941123
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d334417d8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML><HEAD>
<TITLE>Form 8-K</TITLE>
</HEAD>
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 <P STYLE="line-height:0px;margin-top:0px;margin-bottom:0px;border-bottom:0.5pt solid #000000">&nbsp;</P>
<P STYLE="line-height:3px;margin-top:0px;margin-bottom:2px;border-bottom:0.5pt solid #000000">&nbsp;</P> <P STYLE="margin-top:4px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="5"><B>UNITED STATES </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="5"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="3"><B>WASHINGTON, DC 20549 </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="5"><B>FORM 8-K
</B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center> <P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="4"><B>CURRENT REPORT </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="3"><B>PURSUANT TO SECTION&nbsp;13 OR 15(D) OF THE </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="3"><B>SECURITIES EXCHANGE ACT OF
1934 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="3"><B>Date of report (Date of earliest event reported): April&nbsp;10, 2012 </B></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center> <P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="6"><B>WMI Holdings Corp. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>(Exact Name of Registrant as Specified in Its Charter) </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Washington</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>001-14667</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>91-1653725</B></FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(State or Other Jurisdiction</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="1"><B>of Incorporation)</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Commission</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="1"><B>File Number)</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(IRS Employer</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="1"><B>Identification No.)</B></FONT></P></TD></TR>
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<TD VALIGN="top" COLSPAN="3" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>1201 THIRD AVENUE, SUITE 3000</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>SEATTLE, WASHINGTON</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>98101</B></FONT></TD></TR>
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<TD VALIGN="top" COLSPAN="3" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Address of Principal Executive Offices)</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Zip Code)</B></FONT></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>(206) 432-8887 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="1"><B>(Registrant&#146;s Telephone Number, Including Area Code) </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Washington
Mutual, Inc. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Former Name or Former Address, if Changed Since Last Report) </B></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center> <P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">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: </FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </FONT></TD></TR></TABLE>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></TD></TR></TABLE>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </FONT></TD></TR></TABLE>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </FONT></TD></TR></TABLE>
<P STYLE="font-size:8px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="line-height:0px;margin-top:0px;margin-bottom:0px;border-bottom:0.5pt solid #000000">&nbsp;</P>
<P STYLE="line-height:3px;margin-top:0px;margin-bottom:2px;border-bottom:0.5pt solid #000000">&nbsp;</P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Section&nbsp;4 &#150; Matters Related to Accountants and Financial Statements </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Item&nbsp;4.01 Changes in Registrant&#146;s Certifying Accountant</B>. </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">(a) Dismissal of Independent Registered Public Accounting Firm </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">On April&nbsp;10, 2012, the Audit
Committee (the &#147;Audit Committee&#148;) of the Board of Directors of WMI Holdings Corp. (the &#147;Company&#148;) approved the dismissal of Deloitte&nbsp;&amp; Touche LLP (&#147;Deloitte&#148;) as the Company&#146;s independent registered public
accounting firm, effective immediately. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Deloitte has not performed any auditing services for the Company since on or about September&nbsp;26,
2008. The Company&#146;s financial statements for the years ended December&nbsp;31, 2011 and December&nbsp;31, 2010 (during these periods, the Company was in chapter 11 bankruptcy proceedings) have not been audited. As such, Deloitte has not issued
a report on the Company&#146;s consolidated financial statements for the fiscal years ended December&nbsp;31, 2011 and 2010 and therefore, there is no report which could contain an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">As Deloitte performed no auditing or other services for the Company since
on or about September&nbsp;26, 2008, during the two fiscal years ended December&nbsp;31, 2011 and 2010 and through April&nbsp;10, 2012, there were (i)&nbsp;no disagreements (as that term is defined in Item&nbsp;304(a)(1)(iv) of Regulation S-K and
the related instructions) between the Company and Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Deloitte would have caused
Deloitte to make reference thereto in connection with a report, and (ii)&nbsp;no &#147;reportable events&#148; (as that term is defined in Item&nbsp;304(a)(1)(v) of Regulation S-K). </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">On April&nbsp;12, 2012, the Company provided Deloitte with a copy of the disclosures it is making in response to Item&nbsp;304(a) of Regulation S-K in this Form 8-K and requested that Deloitte provide the
Company with a letter addressed to the Securities and Exchange Commission stating whether or not Deloitte agrees with the above disclosures. </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">(b) Newly Engaged Independent Registered Public Accounting Firm </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">On April&nbsp;10, 2012, the Audit Committee approved the appointment of Burr Pilger Mayer, Inc. (&#147;BPM&#148;) as the Company&#146;s new independent registered public accounting firm, effective
immediately, to perform independent audit services for the Company. Prior to the appointment of BPM, neither the Company, nor anyone on its behalf, had consulted with BPM during the Company&#146;s two most recent fiscal years and for fiscal year
2012 through April&nbsp;10, 2012, in any matter regarding (i)&nbsp;either the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company&#146;s
financial statements, and no written report or oral advice was provided to the Company that BPM concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or
(ii)&nbsp;any matter that was the subject of a disagreement (as defined in Item&nbsp;304(a)(1)(iv) of Regulation S-K and the related instructions) or a &#147;reportable event&#148; (as described in Item&nbsp;304(a)(1)(v) of Regulation S-K).
</FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Section&nbsp;8 &#150; Other Events </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Item&nbsp;8.01 Other Events. </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">As previously reported on the Form 8-K, filed with the SEC on
March&nbsp;26, 2012 (the &#147;Emergence Date Form 8-K&#148;), the Company emerged from chapter 11 bankruptcy proceedings on March&nbsp;19, 2012 (the &#147;Emergence Date&#148;), at which time all of its common, preferred or other equity interests
were extinguished or cancelled by operation of law into shares of new common stock in accordance with the terms of the Seventh Amended Joint Plan of Affiliated Debtors Pursuant to Chapter 11 of the United States Bankruptcy Code, as modified and
confirmed (the &#147;Plan&#148;). Prior to emergence and throughout the bankruptcy, the Company&#146;s old common stock was traded on the OTC &#147;pink sheets&#148; under the symbol &#147;WMI.&#148; After emergence, the Company is aware that its
new common stock has begun to trade on the pink sheets under a new symbol &#147;WMIH&#148; to reflect the Company&#146;s name change. </FONT></P>
 <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">2 </FONT></P>


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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">While the Company is aware that its new common stock is trading on the &#147;pink sheets&#148; on an
unsolicited quote basis, the Company has not taken any steps or actions to list or otherwise facilitate any trading in its new common stock. The Company believes that it is important to remind its shareholders and the market generally that the
Company has no control over the trading of its securities on the pink sheets, except for the restrictions on transfer of stock contained in the Company&#146;s Amended and Restated Articles of Incorporation (the &#147;Articles&#148;) and the
Company&#146;s Amended and Restated Bylaws (the &#147;Bylaws&#148;). The pink sheets is an electronic quotation service for securities traded over the counter. Bid quotations on the pink sheets can be sporadic and the pink sheets generally do not
provide any meaningful liquidity to investors. To the knowledge of the Company, there are no market makers for the Company&#146;s new common stock and it trades only on the pink sheets on an unsolicited quote basis. The SEC advises caution when you
see &#147;Unsolicited Quotations&#148; posted for stock. See <U>http://www.sec.gov/answers/unsolicitedquotations.htm</U>. Having recently emerged from bankruptcy, there is limited information publicly available about the Company. </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">As previously disclosed in the Emergence Date Form 8-K, the Disclosure Statement to the Plan, and the responses to &#147;frequently asked questions&#148;
accompanying the letter of the Official Committee of Equity Security Holders dated January&nbsp;12, 2012 filed with the Disclosure Statement Order entered on January&nbsp;13, 2012, the Company&#146;s Articles and Bylaws impose significant transfer
restrictions on the Company&#146;s new common stock. These court-approved transfer restrictions have been adopted in order to protect the Company&#146;s ability to utilize significant net operating loss carry-forwards under and in accordance with
regulations promulgated by the Internal Revenue Service. Specifically, among other things, without the consent of the Board, these provisions (a)&nbsp;restrict the ability of a shareholder to acquire or own more than 4.75% of new common stock and
(b)&nbsp;restrict the ability of a shareholder to dispose of new common stock if such shareholder owns, as of the Emergence Date, more than 4.75% of new common stock. The Articles provide that transactions in the Company&#146;s new common stock in
violation of these transfer restrictions will be void. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">These transfer restrictions are set forth in Article VI of the Articles and
Section&nbsp;9.9 of the Company&#146;s Amended and Restated Bylaws (the &#147;Bylaws&#148;). All shareholders and investors are advised to review the restrictions on transfer contained in the Articles and Bylaws. A restricted legend has been placed
on certificates representing the Company&#146;s new common stock. You also should consult with your legal, financial and tax advisors with respect to how these transfer restrictions potentially affect your holdings of or investment in new common
stock. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">While under the jurisdiction of the bankruptcy court, the Company followed the guidelines set forth in Staff Legal Bulletin No.&nbsp;2
(&#147;SLB2&#148;) with respect to the modified reporting approach set forth in SLB2 and has not filed Annual Reports on Form 10-K, or Quarterly Reports on Form 10-Q. As disclosed above in Item&nbsp;4.01(b) of this Form 8-K, the Company recently
engaged BPM as its new independent auditors. BPM has been engaged to perform an audit of the balance sheet of the Company as of March&nbsp;19, 2012 (the &#147;Audited Balance Sheet&#148;), which is the date on which the Company emerged from
bankruptcy. The Company expects to file the Audited Balance Sheet as a post effective amendment to the Emergence Date Form 8-K and to resume filing periodic reports under the Securities Exchange Act of 1934 after the Emergence Date, in each case, as
soon as reasonably practicable. However, the Company has only recently emerged from bankruptcy and has limited staffing and operational capacity and as a result, there can be no assurance given as to the timing of the filing of these reports.
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">As previously disclosed, the new board of directors has formed a Corporate Strategy&nbsp;&amp; Development Committee to explore opportunities
available to the Company to deploy its assets and enhance shareholder value. </FONT></P>
 <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">3 </FONT></P>


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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Cautionary Statement Regarding Forward-Looking Statements </I></FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">This Form 8-K and the exhibits contain certain statements that may be deemed to be forward-looking statements within the meaning of the Private Securities
Litigation Reform Act of 1995.&nbsp;Such forward-looking statements are based on the Company&#146;s current plans, expectations, estimates and management&#146;s beliefs about the Company&#146;s future performance. Words such as
&#147;anticipates,&#148; &#147;expects,&#148; &#147;intends,&#148; &#147;plans,&#148; &#147;believes,&#148; &#147;seeks,&#148; &#147;estimates&#148; or variations of such words and similar expressions are intended to identify such forward-looking
statements.&nbsp;These statements are not guarantees of future performance and are subject to risks and uncertainties that are difficult to predict and which may cause the Company&#146;s actual results and performance to differ materially from those
expressed or forecasted in any such forward-looking statements.&nbsp;These risks include, among other factors, changes in business, economic and market conditions, changes in government regulation, and changes in the competitive environment in which
the Company operates.&nbsp;Some of the specific risks that are associated with the Company include, but are not limited to, the following: (i)&nbsp;the Company does not currently intend to have any of its securities listed on an exchange or a
national market and, therefore, its common stock may have less liquidity than exchange-traded securities; (ii)&nbsp;transfers of the common stock of the Company are and will continue to be subject to certain transfer restrictions as set forth in the
Articles and Bylaws; (iii)&nbsp;there is no guarantee that the Company will be able to successfully utilize the net operating losses that will be retained by the Company; and (iv)&nbsp;the Company may need to seek regulatory approval from the Hawaii
State Insurance Commissioner from time to time with respect to certain aspects of WM Mortgage Reinsurance Company, Inc.&#146;s operations.&nbsp;Unless required by law, the Company undertakes no obligation to update publicly any forward-looking
statements.&nbsp;However, readers should carefully review the statements set forth in the reports, which the Company has filed or will file from time to time with the Securities and Exchange Commission. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Section&nbsp;9 &#150; Financial Statements and Exhibits </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Item&nbsp;9.01. Financial Statements and Exhibits. </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">(a) Not applicable. </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">(b) Not applicable. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">(c) Not applicable.
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">(d) Exhibits: </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">99.1</FONT></TD>
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Press Release issued April 16, 2012.</FONT></TD></TR>
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 <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">4 </FONT></P>


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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">SIGNATURES </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">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. </FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD VALIGN="bottom" COLSPAN="3"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">WMI HOLDINGS CORP.</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">(Registrant)</FONT></P></TD></TR>
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Date: April&nbsp;16, 2012</FONT></TD>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">By:</FONT></TD>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0px;margin-bottom:1px;border-bottom:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ Charles Edward Smith</FONT></P></TD></TR>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Name:</FONT></TD>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Charles Edward Smith</FONT></TD></TR>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Title:</FONT></TD>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Interim Chief Executive Officer</FONT></TD></TR>
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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">EXHIBIT INDEX </FONT></P>
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<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">99.1</FONT></TD>
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Press Release issued April 16, 2012.</FONT></TD></TR>
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<DESCRIPTION>PRESS RELEASE
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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Exhibit 99.1 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Press Release </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>For Immediate Release </I></FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">WMI HOLDINGS CORP. ANNOUNCES APPOINTMENT OF NEW INDEPENDENT AUDITOR </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">COMPANY ISSUES REMINDER REGARDING TRANSFER RESTRICTIONS APPLICABLE TO NEW COMMON STOCK </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">SEATTLE, April&nbsp;16, 2012/ &#150; WMI Holdings Corp. (Pink Sheets: WMIH.PK) (the &#147;Company&#148;), formerly Washington Mutual, Inc. announced
today that the Audit Committee of the Company&#146;s Board of Directors approved the appointment of Burr Pilger Mayer, Inc. as the Company&#146;s new independent registered public accounting firm, effective as of April&nbsp;10, 2012, to perform
independent audit services for the Company. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Mike Willingham, Chairman of the Board of Directors, stated, &#147;We are pleased to have Burr
Pilger Mayer, Inc. engaged as the Company&#146;s new auditors to provide audit services in connection with the audit of the Company&#146;s financial statements. We look forward to working with our new auditors.&#148; </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company also noted that it has become aware that its new common stock is trading on the pink sheets on an unsolicited quote basis, even though the
Company has not taken any steps or actions to list or otherwise facilitate any trading in its common stock. The Company reminds shareholders and investors that it has no control over the trading of its securities on the pink sheets, except for the
restrictions on transfers contained in the Company&#146;s Amended and Restated Articles of Incorporation (the &#147;Articles&#148;) and the Company&#146;s Amended and Restated Bylaws (the &#147;Bylaws&#148;). </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">As previously disclosed, the Company&#146;s Articles and Bylaws impose significant transfer restrictions on the Company&#146;s new common stock. These
court-approved transfer restrictions have been adopted in order to protect the Company&#146;s ability to utilize significant net operating loss carry-forwards under and in accordance with regulations promulgated by the Internal Revenue Service.
Specifically, among other things, without the consent of the Board, these provisions (a)&nbsp;restrict the ability of a shareholder to acquire or own more than 4.75% of new common stock and (b)&nbsp;restrict the ability of a shareholder to dispose
of new common stock if such shareholder owns, as of March&nbsp;19, 2012, the date the Company emerged from bankruptcy, more than 4.75% of new common stock. The Articles provide that transactions in the Company&#146;s new common stock in violation of
these transfer restrictions will be void. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">These transfer restrictions are set forth in Article VI of the Articles and Section&nbsp;9.9 of the
Company&#146;s Bylaws. All shareholders and investors are advised to review the restrictions on transfer contained in the Articles and Bylaws. A restricted legend has been placed on certificates representing the Company&#146;s new common stock. You
also should consult with your legal, financial and tax advisors with respect to how these transfer restrictions potentially affect your holdings of or investment in new common stock. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">As previously disclosed, the new Board of Directors has formed a Corporate Strategy&nbsp;&amp; Development Committee to explore opportunities available to the Company to deploy its assets and enhance
shareholder value. </FONT></P>
 <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">1&nbsp;&#150;&nbsp;PRESS
RELEASE </FONT></P>


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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Cautionary Statement Regarding Forward-Looking Statements </FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">This press release contains certain statements that may be deemed to be forward-looking statements within the meaning of the Private Securities Litigation
Reform Act of 1995.&nbsp;Such forward-looking statements are based on the Company&#146;s current plans, expectations, estimates and management&#146;s beliefs about the Company&#146;s future performance. Words such as &#147;anticipates,&#148;
&#147;expects,&#148; &#147;intends,&#148; &#147;plans,&#148; &#147;believes,&#148; &#147;seeks,&#148; &#147;estimates&#148; or variations of such words and similar expressions are intended to identify such forward-looking statements.&nbsp;These
statements are not guarantees of future performance and are subject to risks and uncertainties that are difficult to predict and which may cause the Company&#146;s actual results and performance to differ materially from those expressed or
forecasted in any such forward-looking statements.&nbsp;These risks include, among other factors, changes in business, economic and market conditions, changes in government regulation, and changes in the competitive environment in which the Company
operates.&nbsp;Some of the specific risks that are associated with the Company include, but are not limited to, the following: (i)&nbsp;the Company does not currently intend to have any of its securities listed on an exchange or a national market
and, therefore, its common stock may have less liquidity than exchange-traded securities; (ii)&nbsp;transfers of the common stock of the Company are and will continue to be subject to certain transfer restrictions as set forth in the Articles and
Bylaws; (iii)&nbsp;there is no guarantee that the Company will be able to successfully utilize the net operating losses that will be retained by the Company; and (iv)&nbsp;the Company may need to seek regulatory approval from the Hawaii State
Insurance Commissioner from time to time with respect to certain aspects of WM Mortgage Reinsurance Company, Inc.&#146;s operations.&nbsp;However, readers should carefully review the statements set forth in the reports, which the Company has filed
or will file from time to time with the Securities and Exchange Commission. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"># # # </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Contact </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Andrew Siegel/Jed Repko </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Joel Frank, Wilkinson Brimmer Katcher </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">212-355-4449 </FONT></P>
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