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<SEC-DOCUMENT>0001144204-09-003667.txt : 20090127
<SEC-HEADER>0001144204-09-003667.hdr.sgml : 20090127
<ACCEPTANCE-DATETIME>20090127172515
ACCESSION NUMBER:		0001144204-09-003667
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090121
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
FILED AS OF DATE:		20090127
DATE AS OF CHANGE:		20090127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW MOTION, INC.
		CENTRAL INDEX KEY:			0001022899
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				061390025
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12555
		FILM NUMBER:		09548977

	BUSINESS ADDRESS:	
		STREET 1:		42 CORPORATION PARK, SUITE 250
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92606
		BUSINESS PHONE:		(949) 777-3700

	MAIL ADDRESS:	
		STREET 1:		42 CORPORATION PARK, SUITE 250
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MPLC, Inc.
		DATE OF NAME CHANGE:	20050608

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MILLBROOK PRESS INC
		DATE OF NAME CHANGE:	19961022
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Exchange Act of 1934</font></div>
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provisions ( <font style="DISPLAY: inline; FONT-STYLE: italic">see</font>
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4.01&#160;&#160;&#160;<a name="FIS_SECTION_2_FINANCIAL_INFORMATION" /><a name="FIS_RESULTS_OF_OPERATIONS">Change in Registrant's Certifying
Accountant.</a></font></div>
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Previous independent registered public accounting firm</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i) On
January 21, 2009, McGladrey &amp; Pullen, LLP resigned as New Motion, Inc.&#8217;s
(&#8220;we&#8221;, &#8220;us&#8221;, &#8220;our&#8221; or the &#8220;Company&#8221;) independent registered public accounting
firm.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii) We
engaged McGladrey &amp; Pullen, LLP as our independent registered public
accounting firm on May 7, 2008.&#160;&#160;Since our fiscal year ends on
December 31, McGladrey &amp; Pullen did not report on our consolidated financial
statements during their engagement. Further, as of the date of this filing,
McGladrey &amp; Pullen, LLP have not commenced any procedures with regard to
their audit of the December 31, 2008&#160;financial statements of the Company,
nor have they been consulted on any accounting matters.</font></div>
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Audit Committee approved a process to evaluate a change in our accountants.
During the process, McGladrey &amp; Pullen, LLP resigned as our independent
registered public accounting firm.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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During our year ended December 31, 2008 and through January 21, 2009, there have
been no disagreements with McGladrey &amp; Pullen, LLP on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
McGladrey &amp; Pullen, LLP, would have caused McGladrey &amp; Pullen, LLP to
make reference to the subject matter of the disagreements in connection with its
reports.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(v)
During our year ended December 31, 2008 and through January 21, 2009, there have
been no reportable events (as defined in Item 304(a)(I)(v) of Regulation
S-K).</font></div>
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Company furnished McGladrey &amp; Pullen, LLP with a copy of this Report on Form
8-K prior to filing with the SEC. The Company also requested that McGladrey
&amp; Pullen, LLP furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the above
statements.&#160;&#160;A letter from McGladrey &amp; Pullen, LLP, addressed to
the Securities and Exchange Commission, will be filed by an amendment to this
current Report on Form 8-K when it becomes available.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><a name="FIS_SECTION_9_FINANCIAL_STATEMENTS_AND_E" /><a name="FIS_FINANCIAL_STATEMENTS_AND_EXHIBITS"><br></a></div>
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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></div>
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                          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0.8pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Date:
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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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