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):  November 13, 2012

RealD Inc.

(Exact name of registrant as specified in its charter)

(310) 385-4000
(Registrant’s telephone number, including area code)

NA

(Former Name or Former Address, if Changed Since Last Report)

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))

Item 5.03      Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.

(b)

On November 13, 2012,  the Board of Directors of RealD Inc. approved the change of RealD’s 4-4-5 week quarterly accounting period (i.e., a 52 week year) to a calendar month-end and calendar quarter-end accounting period.  This change will commence in the current third quarter of fiscal 2013, which ends on December 31, with subsequent quarters ending on March 31, June 30 and September 30. RealD’s fiscal year will continue to end in March, with its fiscal year ending on March 31.  The fiscal year ending March 31, 2013 will include the period from the end of the previous year to the beginning of the new fiscal year.

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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 thereunto duly authorized.

Date: November 14, 2012

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