SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of report (Date of earliest event reported): March 23, 2007
LEAP WIRELESS INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
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| Delaware
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000-29752
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33-0811062 |
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(State or other jurisdiction of
incorporation)
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(Commission
File Number)
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(I.R.S. Employer
Identification No.) |
10307 Pacific Center Court
San Diego, California 92121
(Address of Principal Executive Offices)
(858) 882-6000
(Registrant’s telephone number, including area code)
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 (see General Instruction
A.2. below):
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
TABLE OF CONTENTS
Item 8.01.
Other Events.
This
Amendment No. 1 on Form 8-K/A to the Leap Wireless
International, Inc. (“the Company”) Current
Report on Form 8-K dated March 23, 2007 attaches as Exhibit 99.1 restated audited consolidated
financial statements of the Company for the years ended
December 31, 2006 and 2005, for the period from
August 1, 2004 to December 31, 2004 (Successor Company) and for the period from January 1, 2004 to
July 31, 2004 (Predecessor Company).
These restated audited consolidated financial statements replace the previously issued audited
consolidated financial statements that were attached as
Exhibit 99.1 to the Company’s Current Report on
Form 8-K dated March 23, 2007 (the “Original Form
8-K”) filed with the Securities and Exchange Commission (“SEC”) on March 23, 2007, which provided, in
a footnote, certain additional condensed consolidating financial
statements for the Company and its
subsidiaries. These previously issued audited consolidated financial statements have been restated
to correct errors relating to (i) the timing of recognition of certain service revenues prior to or
subsequent to the period in which they were earned, (ii) the recognition of service revenues for
certain customers that voluntarily disconnected service and (iii) the classification of certain
components of service revenues, equipment revenues and operating
expenses. See Note 2 to the Company’s
audited consolidated financial statements attached as Exhibit 99.1 hereto for additional
information.
Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment
amends and restates only the items and exhibits to the Original Form 8-K that are being amended and
restated, and those unaffected items or exhibits are not included
herein. Except as stated above, this Amendment speaks only to the
items and exhibits to the Original Form 8-K and has not been updated
to reflect any subsequent events. In particular, forward-looking
statements included in this Amendment represent management’s views as
of March 23, 2007. Such forward-looking statements should not be
assumed to be accurate as of any future date. This Amendment should
be read in conjunction with the Company’s other filings made with the
SEC subsequent to March 31, 2007, together with any amendments to
those filings.
As
previously disclosed in the Company’s Current Report on Form 8-K
filed on November 8, 2007, the Company’s
previously issued audited consolidated financial statements attached as Exhibit 99.1 to the
Original Form 8-K should not be relied upon.
Item 9.01. Financial Statements and Exhibits.
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| Exhibit No. |
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Description |
23.1
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Consent of Independent Registered Public Accounting Firm. |
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99.1
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Consolidated Financial Statements of Leap Wireless International, Inc. |