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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=5><B>UNITED STATES <BR>


SECURITIES AND EXCHANGE COMMISSION </B></FONT><BR>

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<FONT FACE="Times New Roman, Times, Serif" SIZE=4><B>WASHINGTON, D.C. 20549</B> </FONT><BR><BR>

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<FONT FACE="Times New Roman, Times, Serif" SIZE=5><B>FORM 8-K </B></FONT></P>

<P align=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>CURRENT REPORT<BR><BR> PURSUANT TO SECTION 13
OR 15 (d) OF THE <BR>SECURITIES EXCHANGE ACT OF 1934</B></FONT></p>


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<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Date
of Report (Date of earliest event reported): <B>September 13, 2005</B> </FONT></P>

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<p><table width=600><tr><td  align=center><font size=2><B>Commission file number 0-7843</B></font></td></tr></table>


<p><table width=600><tr>
    <td  align=center><font size=2><B><font size="6">4Kids Entertainment, Inc.
      </font></B></font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2> (Exact name of Registrant as specified in its charter)</font></td>
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    <td  align=center width="292"><font size=2><B>New York</B></font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2><B> </B>(State or other jurisdiction of <br>
      incorporation or organization) </font></td>
    <td  align=center width="296"><font size=2><b>13-2691380</b></font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2><b> </b>(I.R.S. Employer<br>
      Identification No.)</font></td>
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    <td  align=center><font size=2><B>1414 Avenue of the Americas <BR>
      New York, New York 10019 <BR>
      (212) 758-7666 </B></font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2><B> (</B>Address, including zip code, and telephone number,
      including area code,<br>
      of Registrant&#146;s principal executive offices)</font></td>
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<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">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 Instructions A.2 below): </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
SIZE="1">&nbsp;</FONT></P>


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<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </FONT></TD></TR><TR><TD>&nbsp;</TD></TR></TABLE>

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<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></TD></TR><TR><TD>&nbsp;</TD></TR></TABLE>

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<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </FONT></TD></TR><TR><TD>&nbsp;</TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </FONT></TD></TR></TABLE>



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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item&nbsp;4.01&nbsp;&nbsp;&nbsp;&nbsp;Changes
in Registrant&#146;s Certifying Accountant. </FONT></P>



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<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
(a)&nbsp;On
September 13, 2005, the Audit Committee of the Board of Directors (the &#147;Audit
Committee&#148;) of 4Kids Entertainment, Inc. (&#147;4Kids&#148;) dismissed Deloitte &amp;
Touche LLP (&#147;Deloitte&#148;) as its independent registered public accountant. Deloitte&#146;s reports on
4Kids&#146; financial statements for 4Kids&#146; last two fiscal years contained no
adverse opinion nor disclaimer of opinion, and were not qualified nor modified as to
uncertainty, audit scope or accounting principles. </FONT></TD>
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During
4Kids&#146; two most recent fiscal years and the subsequent interim periods through June
30, 2005, there have been no disagreements between 4Kids and Deloitte on any matters of
accounting principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would
have caused it to make a reference to the subject matter of the disagreements in
connection with its reports. There were no &#147;reportable events&#148; as defined Item
304(a)(1)(v) of Regulation S-K during such periods. </FONT></TD>
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The
Company has requested that Deloitte furnish 4Kids with a letter addressed to the SEC
stating whether it agrees with the above statements. A copy of such letter, dated
September 16, 2005, is filed as Exhibit 16.1 to this Form 8-K. </FONT></TD>
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(b)&nbsp;On
September 13, 2005, the Audit Committee engaged Eisner LLP (&#147;Eisner&#148;) as its
independent registered public accountant. During the two most recent fiscal years and
subsequent interim period before such engagement date, 4Kids did not consult Eisner
regarding any of the matters or events set forth in Item&nbsp;304 (a)(2)(i) and
(ii)&nbsp;of Regulation&nbsp;S-K. </FONT></TD>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item&nbsp;9.01&nbsp;&nbsp;&nbsp;&nbsp;Financial
Statements and Exhibits. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Letter
from Deloitte &amp; Touche LLP dated September 16, 2005</FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date:&nbsp;&nbsp;September 16, 2005 <BR>4 KIDS ENTERTAINMENT, INC.</FONT></P>



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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BY: <U><I>/s/ Alfred R. Kahn</I></U><BR><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alfred R.Kahn<BR>&nbsp;&nbsp;&nbsp;Chairman of the Board,<BR> Chief Executive Officer and<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director</FONT></TD>
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[{"type": "8-K", "sequence": "1", "filename": "form8k09132005.htm", "description": "FORM 8-K DATED 9/13/05", "secsgml_size_bytes": 11021}]
{"company-data": {"conformed-name": "4 KIDS ENTERTAINMENT INC", "cik": "0000058592", "assigned-sic": "6794", "irs-number": "132691380", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-16117", "film-number": "051089158"}, "business-address": {"street1": "1414 AVE OF THE AMERICAS", "city": "NEW YORK", "state": "NY", "zip": "10019", "phone": "2127587666"}, "mail-address": {"street1": "1414 AVENUE OF THE AMERICAS", "city": "NEW YORK", "state": "NY", "zip": "10019"}, "former-company": [{"former-conformed-name": "LEISURE CONCEPTS INC", "date-changed": "19920703"}, {"former-conformed-name": "AMERICAN LEISURE INDUSTRIES INC", "date-changed": "19740822"}]}
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 13, 2005
Commission file number 0-7843
4Kids Entertainment, Inc.
(Exact name of Registrant as specified in its charter)
New York
(State or other jurisdiction of
incorporation or organization)
13-2691380
(I.R.S. Employer
Identification No.)
1414 Avenue of the Americas
New York, New York 10019
(212) 758-7666
(
Address, including zip code, and telephone number,
      including area code,
of Registrant's principal executive offices)
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 Instructions 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))
Item 4.01    Changes
in Registrant's Certifying Accountant.
(a) On
September 13, 2005, the Audit Committee of the Board of Directors (the "Audit
Committee") of 4Kids Entertainment, Inc. ("4Kids") dismissed Deloitte &
Touche LLP ("Deloitte") as its independent registered public accountant. Deloitte's reports on
4Kids' financial statements for 4Kids' last two fiscal years contained no
adverse opinion nor disclaimer of opinion, and were not qualified nor modified as to
uncertainty, audit scope or accounting principles.
During
4Kids' two most recent fiscal years and the subsequent interim periods through June
30, 2005, there have been no disagreements between 4Kids and Deloitte on any matters of
accounting principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would
have caused it to make a reference to the subject matter of the disagreements in
connection with its reports. There were no "reportable events" as defined Item
304(a)(1)(v) of Regulation S-K during such periods.
The
Company has requested that Deloitte furnish 4Kids with a letter addressed to the SEC
stating whether it agrees with the above statements. A copy of such letter, dated
September 16, 2005, is filed as Exhibit 16.1 to this Form 8-K.
(b) On
September 13, 2005, the Audit Committee engaged Eisner LLP ("Eisner") as its
independent registered public accountant. During the two most recent fiscal years and
subsequent interim period before such engagement date, 4Kids did not consult Eisner
regarding any of the matters or events set forth in Item 304 (a)(2)(i) and
(ii) of Regulation S-K.
Item 9.01    Financial
Statements and Exhibits.
(c)    Exhibits
16.1     Letter
from Deloitte & Touche LLP dated September 16, 2005
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.
Date:  September 16, 2005
4 KIDS ENTERTAINMENT, INC.
BY:
/s/ Alfred R. Kahn
Alfred R.Kahn
Chairman of the Board,
Chief Executive Officer and
Director