UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
 
FORM 8-K
 
CURRENT REPORT
 
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 26.2011

NET TALK.COM, INC.
(Exact Name of Registrant as Specified in its Charter)

Florida
000-53668
20-4830633
(State of Incorporation)
(Commission File Number)
(IRS Employer
   
Identification Number)

1100 NW 163rd Drive, Suite 3, N. Miami Beach, Florida 33169
   (Address of principal executive offices)(Zip code)

(305) 621-1200
(Registrant’s Telephone Number, Including Area Code)


Check the appropriate box below of the Form 8-K if the filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General instruction A.2. below):

 
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)).
 


 
 

 
 
Item 5.03 Amendments to Article of Incorporation or Bylaws: Change if Fiscal Year.

On May 26, 2011 we elected to change our fiscal year from September 30, to December 31. We will file Form 10 K for our fiscal year September 30, 2011 and file a short period Form 10 K for new accounting year ending December 31, 2011. We will comply with full disclosure on effect of changing our accounting period.





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.

 
Net Talk.com, Inc.
 
       
       
       
 
By:
/s/ Anastasios Kyriakides
 
 
Name:
Anastasios Kyriakides
 
 
Title:
Chief Executive Officer
 
 
Dated:
May 26, 2011