UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/ A

(Amendment No. 2)

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): September 17, 2012

NET TALK.COM, INC.

(Exact Name of Registrant as Specified in its Charter)

1080 NW 163^rd Drive, Miami Gardens, 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):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2)(b)

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)).

Explanation of Amendment No. 2

Nettalk.com, Inc. (“the Company”) is filing this Amendment No. 2 (the “Amended Report”) to the Current Report on Form 8-K/A Amendment No. 1 that was originally filed with the United States Securities and Exchange Commission (“SEC”) on September 17, 2012 (the “Amended Report No. 1”). This amendment is filed to correct the reference to the auditor’s confirmation letter attached as Exhibit 16.1 to the Form 8K/A Amendment No. 1.

Item 4.01 Change in Registrant’s Certifying Accountant

* Exhibit 16.1 Auditor’s Confirmation Letter filed pursuant to Item 304(a)(3).

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.