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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 8-K&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Current Report</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Section&nbsp;13 or 15(d)
of the</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Securities Exchange Act of 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date of Report (Date of earliest event
reported): September 7, 2012 &nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>VRINGO, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact Name of Registrant as Specified
in its Charter)</B>&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; font-size: 10pt; font-weight: bold; text-align: center">Delaware</TD>
    <TD STYLE="width: 6%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 26%; font-size: 10pt; font-weight: bold; text-align: center">001-34785</TD>
    <TD STYLE="width: 11%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 24%; font-size: 10pt; font-weight: bold; text-align: center">20-4988129</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>of incorporation)</B></P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Commission</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>File Number)</B></P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification No.)</B></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>780 Third Avenue, 15<SUP>th</SUP> Floor,
New York, NY 10017</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address of Principal Executive Offices
and Zip Code)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Registrant&rsquo;s telephone number,
including area code: (212) 309-7549&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; font: 10pt Wingdings">&uml;</TD>
    <TD STYLE="width: 93%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Written communications pursuant to Rule 425 under the Securities
        Act (17 CFR 230.425)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Wingdings"></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Wingdings">&uml;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Soliciting material pursuant to Rule 14a-12 under the Exchange
        Act (17 CFR 240.14a-12)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Wingdings"></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Wingdings">&uml;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pre-commencement communications pursuant to Rule 14d-2(b) under
        the Exchange Act (17 CFR 240.14d-2(b))</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Wingdings"></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Wingdings">&uml;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pre-commencement communications pursuant to Rule 13e-4(c) under
        the Exchange Act (17 CFR 240.13e-4(c))</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4.01&#9;Changes in Registrant&rsquo;s Certifying Accountant.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On July 19, 2012, we completed the merger
of Innovate/Protect, Inc. (&ldquo;Innovate/Protect&rdquo;) with and into our wholly-owned subsidiary, VIP Merger Sub, Inc. (&ldquo;Merger
Sub&rdquo;), as contemplated by the Agreement and Plan of Merger dated as of March 12, 2012 (the &ldquo;Merger Agreement&rdquo;)
by and among us, Merger Sub and Innovate/Protect (the &ldquo;Merger&rdquo;). For accounting purposes, the Merger was treated as
a &ldquo;reverse acquisition&rdquo; and Innovate/Protect was considered the accounting acquirer. Accordingly, Innovate/Protect
will be reflected as the predecessor and acquirer in our company&rsquo;s (the legal acquirer) financial statements for periods
ending after June 30, 2012. Our financial statements will reflect the historical financial statements of Innovate/Protect as our
historical financial statements, except for the legal capital which will reflect our legal capital (common stock).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">However, because the Merger was not completed
until July 19, 2012, our quarterly report on Form 10-Q for the quarter ended June&nbsp;30, 2010 filed on August 14, 2012 was required
to include the unaudited consolidated financial statements (and discussion thereof in Item&nbsp;2 &ldquo;Management&rsquo;s Discussion
and Analysis of Financial Condition and Results of Operations&rdquo;) of our company, the legal acquirer, as of June 30, 2012 (i.e.,
prior to the closing of the Merger) on a stand-alone basis. In addition, we also filed a Form 8-K on August 14, 2012 that included
the unaudited consolidated financial statements of Innovate/Protect, Inc., the accounting acquirer, on a stand-alone basis. Following
the filing of the Form 10-Q reflecting our pre-Merger financial statements and Form 8-K reflecting Innovate/Protect&rsquo;s pre-Merger
financial statements, our audit committee began considering the dismissal of either our independent registered public accounting
firm or Innovate/Protect&rsquo;s independent registered public accounting firm in light of the Merger. Our independent registered
public accounting firm is Somech Chaikin, a member firm of KPMG International. The consolidated financial statements of Innovate/Protect,
the accounting acquirer, as of December 31, 2011 and for the period from June 8, 2011 (inception) to December 31, 2011 were audited
by Grant Thornton LLP (&ldquo;Grant Thornton&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt; text-align: right">(a)&nbsp;&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Dismissal of Grant Thornton LLP</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On September 7, 2012, the audit committee
of our board of directors terminated our relationship with Grant Thornton as Innovate/Protect&rsquo;s (the accounting acquirer)
independent registered public accounting firm.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In connection with the audit for the fiscal
period from June 8, 2011 (inception) to December 31, 2011 and during the subsequent interim period from January 1, 2012 through
September 7, 2012, there were no disagreements between us, Innovate/Protect and Grant Thornton, on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction
of Grant Thornton, would have caused Grant Thornton to make reference in connection with its opinion to the subject matter of the
disagreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The audit report of Grant Thornton on
the consolidated financial statements of Innovate/Protect as of December 31, 2011 and for the period from June 8, 2011
(inception) to December 31, 2011 did not contain any adverse opinion, or disclaimer of opinion, nor were they qualified or
modified as to uncertainty (other than the inclusion of an explanatory paragraph relating to substantial doubt regarding Innovate/Protect's ability to
continue as a going concern), audit scope, or accounting principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have provided Grant Thornton with a copy
of the disclosures in this Form 8-K and have requested that Grant Thornton furnish us with a letter addressed to the Securities
and Exchange Commission stating whether or not it agrees with our statements in this Item 4.01.&nbsp;&nbsp;A copy of the letter
dated September 7, 2012 furnished by Grant Thornton in response to that request is filed as Exhibit 16.1 to this Current Report
on Form 8-K.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The audit committee of our board of directors
reaffirmed our continued engagement of Somech Chaikin, a member firm of KPMG International, as our independent registered public
accounting firm, which was ratified by our stockholders at our Annual Meeting of Stockholders on July 19, 2012.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;9.01 Financial Statements and Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 18.35pt">(d)&nbsp;Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 18.35pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 13%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 85%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold">Exhibit Number</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Description of Exhibits</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt">16.1</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">Letter from Grant Thornton LLP to the Securities and Exchange Commission dated September 7, 2012</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 23.1pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 23.1pt">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 23.1pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold">VRINGO, INC.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Dated: September 7, 2012</TD>
    <TD>By:</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid">/s/ Andrew D. Perlman</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 7%">Name:</TD>
    <TD STYLE="width: 34%">Andrew D. Perlman</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Chief Executive Officer</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

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{"company-data": {"conformed-name": "Vringo Inc", "cik": "0001410428", "assigned-sic": "4899", "irs-number": "000000000", "state-of-incorporation": "DE"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-34785", "film-number": "121081086"}, "business-address": {"street1": "780 THIRD AVENUE, 15TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10017", "phone": "(212) 309-7549"}, "mail-address": {"street1": "780 THIRD AVENUE, 15TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10017"}}
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): September 7, 2012
VRINGO, INC.
(Exact Name of Registrant as Specified
in its Charter)
Delaware
001-34785
20-4988129
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
780 Third Avenue, 15
th
Floor,
New York, NY 10017
(Address of Principal Executive Offices
and Zip Code)
Registrant's telephone number,
including area code: (212) 309-7549
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:
¨
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))
Item 4.01	Changes in Registrant's Certifying Accountant.
On July 19, 2012, we completed the merger
of Innovate/Protect, Inc. ("Innovate/Protect") with and into our wholly-owned subsidiary, VIP Merger Sub, Inc. ("Merger
Sub"), as contemplated by the Agreement and Plan of Merger dated as of March 12, 2012 (the "Merger Agreement")
by and among us, Merger Sub and Innovate/Protect (the "Merger"). For accounting purposes, the Merger was treated as
a "reverse acquisition" and Innovate/Protect was considered the accounting acquirer. Accordingly, Innovate/Protect
will be reflected as the predecessor and acquirer in our company's (the legal acquirer) financial statements for periods
ending after June 30, 2012. Our financial statements will reflect the historical financial statements of Innovate/Protect as our
historical financial statements, except for the legal capital which will reflect our legal capital (common stock).
However, because the Merger was not completed
until July 19, 2012, our quarterly report on Form 10-Q for the quarter ended June 30, 2010 filed on August 14, 2012 was required
to include the unaudited consolidated financial statements (and discussion thereof in Item 2 "Management's Discussion
and Analysis of Financial Condition and Results of Operations") of our company, the legal acquirer, as of June 30, 2012 (i.e.,
prior to the closing of the Merger) on a stand-alone basis. In addition, we also filed a Form 8-K on August 14, 2012 that included
the unaudited consolidated financial statements of Innovate/Protect, Inc., the accounting acquirer, on a stand-alone basis. Following
the filing of the Form 10-Q reflecting our pre-Merger financial statements and Form 8-K reflecting Innovate/Protect's pre-Merger
financial statements, our audit committee began considering the dismissal of either our independent registered public accounting
firm or Innovate/Protect's independent registered public accounting firm in light of the Merger. Our independent registered
public accounting firm is Somech Chaikin, a member firm of KPMG International. The consolidated financial statements of Innovate/Protect,
the accounting acquirer, as of December 31, 2011 and for the period from June 8, 2011 (inception) to December 31, 2011 were audited
by Grant Thornton LLP ("Grant Thornton").
(a)
Dismissal of Grant Thornton LLP
On September 7, 2012, the audit committee
of our board of directors terminated our relationship with Grant Thornton as Innovate/Protect's (the accounting acquirer)
independent registered public accounting firm.
In connection with the audit for the fiscal
period from June 8, 2011 (inception) to December 31, 2011 and during the subsequent interim period from January 1, 2012 through
September 7, 2012, there were no disagreements between us, Innovate/Protect and Grant Thornton, on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction
of Grant Thornton, would have caused Grant Thornton to make reference in connection with its opinion to the subject matter of the
disagreement.
The audit report of Grant Thornton on
the consolidated financial statements of Innovate/Protect as of December 31, 2011 and for the period from June 8, 2011
(inception) to December 31, 2011 did not contain any adverse opinion, or disclaimer of opinion, nor were they qualified or
modified as to uncertainty (other than the inclusion of an explanatory paragraph relating to substantial doubt regarding Innovate/Protect's ability to
continue as a going concern), audit scope, or accounting principles.
We have provided Grant Thornton with a copy
of the disclosures in this Form 8-K and have requested that Grant Thornton furnish us with a letter addressed to the Securities
and Exchange Commission stating whether or not it agrees with our statements in this Item 4.01.  A copy of the letter
dated September 7, 2012 furnished by Grant Thornton in response to that request is filed as Exhibit 16.1 to this Current Report
on Form 8-K.
The audit committee of our board of directors
reaffirmed our continued engagement of Somech Chaikin, a member firm of KPMG International, as our independent registered public
accounting firm, which was ratified by our stockholders at our Annual Meeting of Stockholders on July 19, 2012.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit Number
Description of Exhibits
16.1
Letter from Grant Thornton LLP to the Securities and Exchange Commission dated September 7, 2012
SIGNATURES
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.
VRINGO, INC.
Dated: September 7, 2012
By:
/s/ Andrew D. Perlman
Name:
Andrew D. Perlman
Title:
Chief Executive Officer