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<P style="margin:0px" align=center><B>UNITED STATES</B></P>
<P style="margin:0px" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px" align=center><B>WASHINGTON, D.C. 20549</B></P>
<P style="margin:0px" align=justify>&#160;</P>
<P style="margin:0px; font-size:16pt" align=center><B>FORM 8-K</B></P>
<P style="margin:0px" align=justify>&#160;</P>
<P style="margin:0px" align=center><B>CURRENT REPORT PURSUANT</B></P>
<P style="margin:0px" align=center><B>TO SECTION 13 OR 15(D) OF</B></P>
<P style="margin:0px" align=center><B>THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="margin:0px" align=justify>&#160;</P>
<P style="margin:0px" align=center>Date of report (Date of earliest event reported): <B><U>July 23, 2012</U></B></P>
<P style="margin:0px" align=justify>&#160;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:16pt" align=center><B><U>ClearOne Communications, Inc.</U></B></P>
<P style="margin:0px" align=center>(Exact Name of Registrant as Specified in Its Charter)</P>
<P style="margin:0px" align=justify>&#160;</P>
<P style="margin:0px" align=center><B><U>Utah</U></B></P>
<P style="margin:0px" align=center>(State or Other Jurisdiction of Incorporation)</P>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=383.467 /><TD width=39.467 /><TD width=345.067 /></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=383.467><P style="margin:0px; padding-right:1.067px" align=center><B>001-33660</B></P>
</TD><TD style="margin-top:0px" valign=top width=39.467><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=345.067><P style="margin:0px; padding-right:1.067px" align=center><B>87-0398877</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=383.467><P style="margin:0px; padding-right:1.067px" align=center>(Commission File Number)</P>
</TD><TD style="margin-top:0px" valign=top width=39.467><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=345.067><P style="margin:0px; padding-right:1.067px" align=center>(I.R.S. employer</P>
<P style="margin:0px; padding-right:1.067px" align=center>identification number)</P>
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<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=554.133><P style="margin:0px; padding-right:1.067px" align=center><B>5225 Wiley Post Way, Suite 500</B></P>
<P style="margin:0px; padding-right:1.067px" align=center><B>Salt Lake City, Utah</B></P>
</TD><TD style="margin-top:0px" valign=top width=33.8><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=180.067><P style="margin:0px; padding-right:1.067px" align=center><B>&#160;</B></P>
<P style="margin:0px; padding-right:1.067px" align=center><B>84116</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=554.133><P style="margin:0px; padding-right:1.067px" align=center>(Address of principal executive offices)</P>
</TD><TD style="margin-top:0px" valign=top width=33.8><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=180.067><P style="margin:0px; padding-right:1.067px" align=center>(Zip Code)</P>
</TD></TR>
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<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B><U>(801) 975-7200</U></B></P>
<P style="margin:0px" align=center>(Registrant<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s Telephone Number, Including Area Code)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B><U>Not applicable</U></B></P>
<P style="margin:0px" align=center>(Former Name or Former Address, if Changed Since Last Report)</P>
<P style="margin:0px" align=justify>&#160;</P>
<P style="margin:0px">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="margin:0px"><BR></P>
<P style="margin:0px">[&#160;&#160;&#160;]&#160;&#160;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P style="margin:0px">[&#160;&#160;&#160;]&#160;&#160;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P style="margin:0px">[&#160;&#160;&#160;]&#160;&#160;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P style="margin:0px">[&#160;&#160;&#160;]&#160;&#160;Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </P>
<P style="margin:0px"><BR></P>
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<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=97.333 /><TD width=670.667 /></TR>
<TR><TD style="margin-top:0px" valign=top width=97.333><P style="margin:0px; padding-right:1.067px"><B>Item 4.01</B></P>
</TD><TD style="margin-top:0px" valign=top width=670.667><P style="margin:0px; padding-right:1.067px" align=justify><B>Change in Registrant<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s Certifying Accountant.</B></P>
</TD></TR>
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<P style="margin:0px"><BR></P>
<P style="margin:0px">(a)&#160;&#160;&#160;&#160; On July 23, 2012, ClearOne Communications, Inc. (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) replaced its independent registered public accounting firm, Jones Simkins, P.C. (<font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Jones Simkins<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>). The decision to replace Jones Simkins was approved by the Audit Committee of the Board of Directors of the Company.</P>
<P style="margin:0px">&#160;</P>
<P style="margin:0px; text-indent:32.667px">Jones Simkins<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font> reports on the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s consolidated financial statements for each of the years ended December&#160;31, 2011 and December&#160;31, 2010 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.</P>
<P style="margin:0px; text-indent:32.667px">&#160;</P>
<P style="margin:0px; text-indent:32.667px">During the years ended December&#160;31, 2011 and December&#160;31, 2010 and through July 23, 2012, there were no disagreements between the Company and Jones Simkins on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Jones Simkins<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font> satisfaction, would have caused Jones Simkins to make a reference to the subject matter of the disagreement in connection with its report for such years and subsequent interim periods; and there were no reportable events as defined in Item&#160;304(a)(1)(v)&#160;of Regulation S-K for such years and subsequent interim periods through July 23, 2012.</P>
<P style="margin:0px; text-indent:32.667px">&#160;</P>
<P style="margin:0px; text-indent:32.667px">The Company has provided Jones Simkins with a copy of this Current Report on Form&#160;8-K. A copy of Jones Simkins<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font> letter, dated July 23, 2012, stating its agreement with the above statements is attached hereto as Exhibit&#160;16.1.</P>
<P style="margin:0px; text-indent:32.667px">&#160;</P>
<P style="margin:0px">(b)&#160;&#160;&#160;&#160; On July 23, 2012, the Company engaged McGladrey LLP (<font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>McGladrey<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) to serve as its new independent registered public accounting firm for the 2012 fiscal year. During the years ended December&#160;31, 2011 and December&#160;31, 2010 and through July 23, 2012, neither the Company nor anyone acting on its behalf consulted McGladrey with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s consolidated financial statements, or any matter that was the subject of a disagreement or reportable event as defined in Items 304(a)(1)(iv)&#160;and (v)&#160;of Regulation S-K.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=97.333 /><TD width=670.667 /></TR>
<TR><TD style="margin-top:0px" valign=top width=97.333><P style="margin:0px; padding-right:1.067px"><B>Item 9.01</B></P>
</TD><TD style="margin-top:0px" valign=top width=670.667><P style="margin:0px; padding-right:1.067px" align=justify><B>Financial Statements and Exhibits.</B></P>
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<P style="margin:0px"><BR></P>
<P style="margin-top:0.067px; margin-bottom:0px">(d) Exhibits.</P>
<P style="margin-top:0.067px; margin-bottom:0px">&nbsp;</P>
<P style="line-height:0.05pt; margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=91.467 /><TD width=19.467 /><TD width=657.067 /></TR>
<TR><TD style="margin-top:0px; border-bottom:1.333px solid #000000" valign=bottom width=91.467><P style="margin:0px; padding-right:1.067px; font-size:8pt"><B>Exhibit No.</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=19.467><P style="margin:0px; padding-right:1.067px; font-size:5pt" align=center><B>&nbsp;</B></P>
</TD><TD style="margin-top:0px; border-bottom:1.333px solid #000000" valign=bottom width=657.067><P style="margin:0px; padding-right:1.067px; font-size:8pt" align=center><B>Description</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=91.467><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=bottom width=19.467><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=657.067><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=91.467><P style="margin:0px; padding-right:1.067px">Exhibit 16.1</P>
</TD><TD style="margin-top:0px" valign=bottom width=19.467><P style="margin:0px; padding-right:1.067px; font-size:5pt">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=657.067><P style="margin:0px; padding-right:1.067px">Letter from Jones Simkins, P.C., dated July 25, 2012, regarding the change in certifying accountant.</P>
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<P style="margin:0px; page-break-before:always" align=center><B>SIGNATURES</B></P>
<P style="margin:0px" align=justify>&#160;</P>
<P style="margin:0px">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="margin:0px" align=justify>&#160;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=290.4 /><TD width=52.933 /><TD width=424.667 /></TR>
<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=477.6 colspan=2><P style="margin:0px; padding-right:2.4px" align=justify>CLEARONE COMMUNICATIONS, INC.</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=52.933><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=424.667><P style="margin:0px; padding-right:1.067px">&#160;</P>
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<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=52.933><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=424.667><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=52.933><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=424.667><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px" align=justify>Date:&#160;July 26, 2012</P>
</TD><TD style="margin-top:0px" valign=top width=52.933><P style="margin:0px; padding-right:1.067px" align=justify>By:</P>
</TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=424.667><P style="margin:0px; padding-right:1.067px" align=justify>/s/ Zeynep Hakimoglu</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=52.933><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=424.667><P style="margin:0px; padding-right:1.067px" align=justify>Zeynep Hakimoglu</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=52.933><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=424.667><P style="margin:0px; padding-right:1.067px" align=justify>Chief Executive Officer</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=290.4><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=52.933><P style="margin:0px; padding-right:1.067px">&#160;</P>
</TD><TD style="margin-top:0px" valign=top width=424.667><P style="margin:0px; padding-right:1.067px">&#160;</P>
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Converted by EDGARwiz
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):
July 23, 2012
ClearOne Communications, Inc.
(Exact Name of Registrant as Specified in Its Charter)
Utah
(State or Other Jurisdiction of Incorporation)
001-33660
87-0398877
(Commission File Number)
(I.R.S. employer
identification number)
5225 Wiley Post Way, Suite 500
Salt Lake City, Utah
84116
(Address of principal executive offices)
(Zip Code)
(801) 975-7200
(Registrant
'
s Telephone Number, Including Area Code)
Not applicable
(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:
[   ]  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 communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01
Change in Registrant
'
s Certifying Accountant.
(a)     On July 23, 2012, ClearOne Communications, Inc. (the
"
Company
"
) replaced its independent registered public accounting firm, Jones Simkins, P.C. (
"
Jones Simkins
"
). The decision to replace Jones Simkins was approved by the Audit Committee of the Board of Directors of the Company.
Jones Simkins
'
reports on the Company
'
s consolidated financial statements for each of the years ended December 31, 2011 and December 31, 2010 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2011 and December 31, 2010 and through July 23, 2012, there were no disagreements between the Company and Jones Simkins on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Jones Simkins
'
satisfaction, would have caused Jones Simkins to make a reference to the subject matter of the disagreement in connection with its report for such years and subsequent interim periods; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K for such years and subsequent interim periods through July 23, 2012.
The Company has provided Jones Simkins with a copy of this Current Report on Form 8-K. A copy of Jones Simkins
'
letter, dated July 23, 2012, stating its agreement with the above statements is attached hereto as Exhibit 16.1.
(b)     On July 23, 2012, the Company engaged McGladrey LLP (
"
McGladrey
"
) to serve as its new independent registered public accounting firm for the 2012 fiscal year. During the years ended December 31, 2011 and December 31, 2010 and through July 23, 2012, neither the Company nor anyone acting on its behalf consulted McGladrey with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company
'
s consolidated financial statements, or any matter that was the subject of a disagreement or reportable event as defined in Items 304(a)(1)(iv) and (v) of Regulation S-K.
Item 9.01
Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No.
Description
Exhibit 16.1
Letter from Jones Simkins, P.C., dated July 25, 2012, regarding the change in certifying accountant.
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.
CLEARONE COMMUNICATIONS, INC.
Date: July 26, 2012
By:
/s/ Zeynep Hakimoglu
Zeynep Hakimoglu
Chief Executive Officer