<SEC-DOCUMENT>0001299933-15-000813.txt : 20150520
<SEC-HEADER>0001299933-15-000813.hdr.sgml : 20150520
<ACCEPTANCE-DATETIME>20150520163841
ACCESSION NUMBER:		0001299933-15-000813
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20150514
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20150520
DATE AS OF CHANGE:		20150520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IDI, Inc.
		CENTRAL INDEX KEY:			0001460329
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING [7310]
		IRS NUMBER:				770688094
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-158336
		FILM NUMBER:		15880052

	BUSINESS ADDRESS:	
		STREET 1:		2650 NORTH MILITARY TRAIL
		STREET 2:		SUITE 300
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431
		BUSINESS PHONE:		5617574000

	MAIL ADDRESS:	
		STREET 1:		2650 NORTH MILITARY TRAIL
		STREET 2:		SUITE 300
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Tiger Media, Inc.
		DATE OF NAME CHANGE:	20121231

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Searchmedia Holdings Ltd
		DATE OF NAME CHANGE:	20091104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ID ARIZONA CORP.
		DATE OF NAME CHANGE:	20090330
</SEC-HEADER>
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>htm_51866.htm
<DESCRIPTION>LIVE FILING
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<TITLE> IDI, Inc. (Form: 8-K) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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	WASHINGTON, D.C. 20549
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	FORM 8-K
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	May 14, 2015
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	IDI, Inc.
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	&nbsp;
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	Delaware
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	333-158336
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	77-0688094
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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______________<BR>
	(I.R.S. Employer
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	of incorporation)
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	File Number)
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	Identification No.)
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	&nbsp;&nbsp;
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	2650 North Military Trail, Suite 300, Boca Raton, Florida
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	&nbsp;
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	33431
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_________________________________<BR>
	(Address of principal executive offices)
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	&nbsp;
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___________<BR>
	(Zip Code)
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	Registrant&#146;s telephone number, including area code:
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	&nbsp;
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	561-757-4000
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	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
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	&nbsp;
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<!-- CoverPageRegistrant END --><P><FONT 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>
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<P><FONT SIZE="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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<P align="left" style="font-size: 10pt"><FONT style="font-size: 12pt"><B>Item&nbsp;4.01. Changes in Registrant&#146;s Certifying Accountant.</B>
</FONT>

<P align="left" style="font-size: 12pt">On May&nbsp;14, 2015, the Audit Committee of the Board of Directors of IDI, Inc. (the &#147;Company&#148;)
appointed RBSM LLP (&#147;RBSM&#148;) as the Company&#146;s principal independent registered public accountant to
audit the Company&#146;s consolidated financial statements for the fiscal year ended December&nbsp;31, 2015.
This action effectively dismissed Marcum Bernstein & Pinchuk LLP (&#147;MBP&#148;) as of May&nbsp;14, 2015, as the
Company&#146;s principal independent registered public accountants.


<P align="left" style="font-size: 12pt">The audit report of MBP on the financial statements of the Company, as of and for the years ended
December&nbsp;31, 2014 and December&nbsp;31, 2013, did not contain any adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.


<P align="left" style="font-size: 12pt">During the years ended December&nbsp;31, 2014 and 2013, there were no disagreements with MBP on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or
procedure, which if not resolved to MBP&#146;s satisfaction would have caused it to make reference
thereto in connection with its reports on the financial statements for such years. During the years
ended December&nbsp;31, 2014 and 2013 and through May&nbsp;14, 2015, there were no reportable events of the
type described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.


<P align="left" style="font-size: 12pt">During the years ended December&nbsp;31, 2014 and 2013 and through May&nbsp;14, 2015, the Company did not
consult with RBSM with respect to any of (i)&nbsp;the application of accounting principles to a
specified transaction, either completed or proposed; (ii)&nbsp;the type of audit opinion that might be
rendered on the Company&#146;s financial statements; or (iii)&nbsp;any matter that was either the subject of
a disagreement (as defined in Item&nbsp;304(a)(1)(iv) of Regulation&nbsp;S-K) or an event of the type
described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.


<P align="left" style="font-size: 12pt">The Company provided MBP with a copy of the foregoing disclosure and requested MBP to furnish the
Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made therein. A copy of such letter, dated May&nbsp;20, 2015, furnished by MBP is
filed as Exhibit&nbsp;16.1 to this Current Report on Form 8-K.

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 11pt">&nbsp;<B>ITEM 9.01.</B></FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-size: 11pt"><B>FINANCIAL STATEMENTS AND EXHIBITS.</B></FONT></TD>
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<P align="left" style="font-size: 11pt; text-indent: 1%">&nbsp;&nbsp;(d) Exhibits

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    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit Description</B></TD>
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    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">16.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter to SEC from Marcum Bernstein &#038; Pinchuk LLP dated May&nbsp;20, 2015</DIV></TD>
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	SIGNATURES
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	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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	IDI, Inc.
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	&nbsp;&nbsp;
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<I>
	May 20, 2015
</I>
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<I>
	By:
</I>
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	&nbsp;
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<I>
	/s/ Derek Dubner
</I>
<BR>
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<I>
	Name: Derek Dubner
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<I>
	Title: Co-CEO
</I>
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	Exhibit&nbsp;Index
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	Exhibit No.
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	&nbsp;
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	Description
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	16.1
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	&nbsp;
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Letter to SEC from Marcum Bernstein & Pinchuk LLP dated May 20, 2015
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<TYPE>EX-16.1
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<P align="right" style="font-size: 10pt"><FONT style="font-size: 12pt"><B>EXHIBIT 16.1</B></FONT>



<P align="left" style="font-size: 12pt"><FONT style="font-size: 14pt">May&nbsp;20, 2015
</FONT>

<P align="left" style="font-size: 14pt">Securities and Exchange Commission
<BR>
100 F Street, N.E.
<BR>
Washington, D.C. 20549


<P align="left" style="font-size: 14pt">Commissioners:


<P align="left" style="font-size: 14pt">We have read the statements made by IDI, Inc. (f/k/a Tiger Media, Inc.) under Item&nbsp;4.01 of its Form
8-K dated May&nbsp;20, 2015. We agree with the statements concerning our Firm in such Form 8-K; we are
not in a position to agree or disagree with other statements of IDI, Inc. (f/k/a Tiger Media, Inc.)
contained therein.


<P align="left" style="font-size: 14pt">Very truly yours,


<P align="left" style="font-size: 14pt">/s/Marcum Bernstein & Pinchuk LLP


<P align="left" style="font-size: 14pt">Marcum Bernstein & Pinchuk LLP



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