UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

VANGENT, INC.

(Exact name of registrant as specified in its charter)

Delaware		333-145355		20-1961427
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

4250 North Fairfax Drive Suite 1200 Arlington, Virginia 22203		22203
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (703) 284-5600

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:

o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

EXPLANATORY NOTE

This current report on Form 8-K/A amends and supplements Item 9.01, Financial Statements and Exhibits, of the current report on Form 8-K filed September 21, 2010, by Vangent, Inc. (“Vangent”), relating to the completion of the acquisition of Buccaneer Computer Systems & Service, Inc. (“Buccaneer”) on September 15, 2010 (“Acquisition”), and this current report on Form 8-K/A amends and supplements Item 9.01, Financial Statements and Exhibits, of the current report on Form 8-K/A filed November 16, 2010. This amendment includes the historical interim financial statements of Buccaneer for the periods specified in Rule 3-05(b) of Regulation S-X and the unaudited pro forma interim balance sheet pursuant to Article 11 of Regulation S-X.

Item 9.01		Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired

The audited consolidated balance sheets of Buccaneer as of December 31, 2009 and 2008, and the related consolidated statements of income, stockholders’ equity, and cash flows for the years then ended, including the notes to financial statements and the report of the independent auditor thereon, were filed as Exhibit 99.1 to the current report on Form 8-K/A filed November 16, 2010, and are incorporated by reference into this Item 9.01(a).

The unaudited interim consolidated balance sheets of Buccaneer as of June 30, 2010 and December 31, 2009, and the related consolidated statements of income and cash flows for the six months ended June 30, 2010 and 2009, are filed as Exhibit 99.3 to this current report on Form 8-K/A and are incorporated by reference into this Item 9.01(a).

(b) Pro Forma Financial Information

The unaudited pro forma financial information as of December 31, 2009, for the year ended December 31, 2009, and for the six months ended July 3, 2010, were filed as Exhibit 99.2 to the current report on Form 8-K/A filed November 16, 2010, and are incorporated by reference into this Item 9.01(a).

The unaudited pro forma interim balance sheet information as of July 3, 2010, is furnished as Exhibit 99.4 to this current report on Form 8-K/A and is incorporated by reference into this Item 9.01(b).

(c) Exhibits

Exhibit No.				Description
	2.1			Agreement and Plan of Merger, dated August 5, 2010, by and among Vangent, Inc., VBSCC Acquisition Corp., and Buccaneer Computer Systems & Service, Inc. (incorporated by reference to Exhibit 2.1 to Vangent’s current report on Form 8-K filed September 21, 2010)
	23.1			Consent of Argy, Wiltse & Robinson, P.C., Independent Auditor of Buccaneer Computer Systems & Service, Inc. (incorporated by reference to Exhibit 23.1 to Vangent’s current report on Form 8-K/A filed November 16, 2010)
	99.1			Audited consolidated balance sheets of Buccaneer Computer Systems & Service, Inc. as of December 31, 2009 and 2008, and the related consolidated statements of income, stockholders’ equity, and cash flows for the years then ended (incorporated by reference to Exhibit 99.1 to Vangent’s current report on Form 8-K/A filed November 16, 2010).
	99.2			Unaudited pro forma financial information as of December 31, 2009, for the year ended December 31, 2009, and for the six months ended July 3, 2010 (incorporated by reference to Exhibit 99.2 to Vangent’s current report on Form 8-K/A filed November 16, 2010).
	99.3			Unaudited interim consolidated balance sheets of Buccaneer Computer Systems & Service, Inc. as of June 30, 2010 and December 31, 2009, and the related consolidated statements of income and cash flows for the six months ended June 30, 2010 and 2009.
	99.4			Unaudited pro forma condensed combined interim balance sheet financial information as of July 3, 2010.

SIGNATURE

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.

EXHIBIT INDEX

Exhibit No.				Description
	99.3			Unaudited interim consolidated balance sheets of Buccaneer Computer Systems & Service, Inc. as of June 30, 2010 and December 31, 2009, and the related consolidated statements of income and cash flows for the six months ended June 30, 2010 and 2009.
	99.4			Unaudited pro forma condensed combined interim balance sheet financial information as of July 3, 2010.