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<SEC-DOCUMENT>0001144204-09-004412.txt : 20090130
<SEC-HEADER>0001144204-09-004412.hdr.sgml : 20090130
<ACCEPTANCE-DATETIME>20090130161915
ACCESSION NUMBER:		0001144204-09-004412
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090121
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090130
DATE AS OF CHANGE:		20090130

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/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12555
		FILM NUMBER:		09558545

	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
</SEC-HEADER>
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<TYPE>8-K/A
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8-K/A</font></div>
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No. 1</font></div>
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REPORT</font></div>
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Exchange Act of 1934</font></div>
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MOTION, INC.</font></div>
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business as Atrinsic</font></div>
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777-3700</font></div>
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appropriate box below if the Form 8-K filing is intended to simultaneously
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Notes</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: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><a name="filing_1">New Motion, Inc. hereby amends its Current Report on Form 8-K
(originally filed on January 27, 2009) to comply with the disclosure
requirements of Item 4.01 and to include as Exhibit 16.1, a letter from
McGladrey &amp; Pullen, LLP, <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">stating
that McGladrey &amp; Pullen, LLP, except as set forth in its letter, agrees with
the statements made herein by the Company.&#160;</font>The Company has also
amended its disclosure under Item 4.01(a)(ii) to clarify that McGladrey &amp;
Pullen, LLP was not consulted on any accounting matters with regard to the audit
of the December 31, 2008 financial statements of the Company.&#160;&#160;The
Company acknowledges and agrees that, as stated in McGladrey &amp; Pullen, LLP&#8217;s
letter included herewith, McGladrey &amp; Pullen, LLP were consulted by the
Company as it related to accounting matters in connection with the Company&#8217;s
March 31, 2008, June 30, 2008 and September 30, 2008 quarterly
filings.</a></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
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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    <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">(a)
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>
    <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">(ii) We
engaged McGladrey &amp; Pullen, LLP as our independent registered public
accounting firm on May 7, 2008. 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 financial statements of the Company, nor have they been
consulted on any accounting matters with regard to the audit of&#160;the
December 31, 2008 financial statements of the Company.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</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>
    <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">(iv)
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>
    <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">The
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.
A copy of the letter furnished by McGladrey &amp; Pullen, LLP in response to
that request dated January 29, 2009 is filed as Exhibit 16.1 to this Report on
Form 8-K/A.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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9.01.&#160;&#160;Financial Statements and Exhibits</font></div>
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              <td><font style="DISPLAY: inline; FONT-WEIGHT: normal; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
      following exhibit is filed herewith:</font></td>
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duly authorized.</font></div>
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<TYPE>EX-16.1
<SEQUENCE>2
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16.1</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">January
29, 2009</font></div>
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and Exchange Commission</font></div>
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DC 20549</font></div>
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read New Motion Inc&#8217;s&#160;&#160;statements included under Item 4.01 of its Form
8-K, filed on January 27, 2009 and we agree with such statements concerning our
firm except as follows:</font></div>
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respect to paragraph (a) (i) we were dismissed as New Motion&#8217;s independent
registered public accounting firm on January 16, 2009.&#160;&#160;We did not
resign on January 21, 2009.</font></div>
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respect to the last sentence contained in paragraph (a) (ii) up until January
16, 2009, the date of our dismissal by the Company, we were consulted by the
Company as it related to accounting matters in connection with the March 31,
2008, June 30, 2008 and September 30, 2008 quarterly filings.</font></div>
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no basis to agree or disagree with the first sentence included under paragraph
(a) (iii).&#160;&#160;We disagree with the second sentence contained in
paragraph (a) (iii) as we were dismissed by the Company as their independent
registered public accounting firm on January 16, 2009.</font></div>
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respect to paragraphs (a) (iv) and (v), we agree with the statements made except
that the date should be through January 16, 2009, which was the date of our
dismissal.</font></div>
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McGladrey &amp; Pullen, LLP</font></div>
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