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			8-K
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			<font style="display: inline;font-weight:bold;color:#000000;font-size:12pt;">UNITED STATES</font>
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			<font style="display: inline;font-weight:bold;color:#000000;font-size:12pt;">SECURITIES AND EXCHANGE COMMISSION</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">Washington, D.C. 20549</font>
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			<font style="display: inline;font-weight:bold;color:#000000;font-size:12pt;">FORM 8-K</font>
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			<font style="display: inline;font-weight:bold;color:#000000;font-size:12pt;">CURRENT REPORT</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">Pursuant to Section&nbsp;13 or 15(d) of the</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">Securities Exchange Act of 1934</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">Date of Report: </font><font style="display: inline;font-weight:bold;color:#000000;">January </font><font style="display: inline;font-weight:bold;color:#000000;">30</font><font style="display: inline;font-weight:bold;color:#000000;">, 2015</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">Date of Earliest Event Reported: </font><font style="display: inline;font-weight:bold;color:#000000;">January </font><font style="display: inline;font-weight:bold;color:#000000;">30</font><font style="display: inline;font-weight:bold;color:#000000;">, 2015</font>
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			<font style="display: inline;font-weight:bold;color:#000000;font-size:18pt;">Calpian, Inc.</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">(Exact name of registrant as specified in its charter)</font>
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						<font style="display: inline;font-weight:bold;color:#000000;">Texas</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">000-53997</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">20-8592825</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">(State or other jurisdiction</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">of incorporation)</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">(Commission</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">File Number)</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">(I.R.S. Employer</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">Identification No.)</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">500 North Akard Street, Suite 2850,</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">Dallas, Texas</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">75201</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">(Address of principal executive offices)</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">(Zip Code)</font></p>
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			<font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;color:#000000;">&nbsp;</font>
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						<font style="display: inline;color:#000000;">&nbsp;</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">Registrant&#x2019;s telephone number, including area code: (214) 758-8600</font></p>
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			<font style="display: inline;color:#000000;">&nbsp;</font>
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						<font style="display: inline;color:#000000;">&nbsp;</font></p>
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						<font style="display: inline;font-weight:bold;color:#000000;">(Former name or former address, if changed since last report)</font></p>
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			<font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;color:#000000;">&nbsp;</font>
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			<font style="display: inline;color:#000000;">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:</font>
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					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
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		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
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					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
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		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
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					<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;height:1.00pt;overflow:hidden;font-size:0pt;">
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						<font style="display: inline;color:#000000;">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>
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		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
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						<font style="display: inline;color:#000000;">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>
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		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;color:#000000;font-size:8pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;color:#000000;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
			&nbsp;<a name="HDR"></a><a name="GLHDR"></a>
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		<p style="margin:0pt;line-height:normal;text-align:center;color:#000000;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">

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</div><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
		<p style="margin:0pt;line-height:normal;text-align:center;color:#000000;font-family:Times New Roman;text-justify:inter-ideograph;;font-size: 10pt"><font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:right;color:#000000;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 8pt">
			<font style="display: inline;color:#000000;font-size:8pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font><a name="TAB2"></a><a name="part_1_2_1"></a><a name="item_1_38_1"></a>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;font-weight:bold;color:#000000;">Item 4.01&nbsp;&nbsp;&nbsp;&nbsp;Change&nbsp;&nbsp;in Registrant&#x2019;s Certifying Accountant.</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">On </font><font style="display: inline;color:#000000;">January </font><font style="display: inline;color:#000000;">30</font><font style="display: inline;color:#000000;">, 2015,</font><font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;color:#000000;">Montgomery Coscia Greilich LLP (&#x201C;Montgomery&#x201D;)</font><font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;color:#000000;">resigned</font><font style="display: inline;color:#000000;"> as the independent registered public accounting firm of Calpian, Inc. (the&nbsp;&#x201C;Company&#x201D;</font><font style="display: inline;color:#000000;">)</font><font style="display: inline;color:#000000;">, which resignation was ratified</font><font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;color:#000000;">by the Company&#x2019;</font><font style="display: inline;color:#000000;">s Board of Directors</font><font style="display: inline;color:#000000;"> (the &#x201C;Board&#x201D;)</font><font style="display: inline;color:#000000;">.</font><font style="display: inline;color:#000000;"> &nbsp; &nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">During the fiscal year </font><font style="display: inline;color:#000000;">ended December 31, 201</font><font style="display: inline;color:#000000;">3 and the transition fiscal years ended March 31, 2014 and March 31, 2013</font><font style="display: inline;color:#000000;"> and the subsequent interim periods through January 30, 2015, the date of resignation</font><font style="display: inline;color:#000000;">, &nbsp;</font><font style="display: inline;color:#000000;">Montgomery&#x2019;s</font><font style="display: inline;color:#000000;"> reports on the Company&#x2019;s financial statements did not contain</font><font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;color:#000000;">an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">During the fiscal year ended December 31, 2013 and the transition fiscal years ended March 31, 2014 and March 31, 2013</font><font style="display: inline;color:#000000;">,</font><font style="display: inline;color:#000000;"> and the subsequent interim periods through January 30, 2015, the date of resignation</font><font style="display: inline;color:#000000;"> (i) there were no disagreements between the Company and </font><font style="display: inline;color:#000000;">Montgomery</font><font style="display: inline;color:#000000;"> on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of </font><font style="display: inline;color:#000000;">Montgomery</font><font style="display: inline;color:#000000;">, would have caused </font><font style="display: inline;color:#000000;">Montgomery</font><font style="display: inline;color:#000000;"> to make reference to the subject matter of the disagreement in connection with its report on the Company&#x2019;s financial statements; and (ii) there were no reportable events as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K</font><font style="display: inline;color:#000000;">, except as discussed below</font><font style="display: inline;color:#000000;">.</font>
		</p>
		<p style="margin:0pt;line-height:normal;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">Montgomery</font><font style="display: inline;color:#000000;"> brought to </font><font style="display: inline;color:#000000;">the Board&#x2019;s </font><font style="display: inline;color:#000000;">attention</font><font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;color:#000000;">inconsistencies in documentation related to stock option grants date</font><font style="display: inline;color:#000000;">d September 24, 2014 under the C</font><font style="display: inline;color:#000000;">ompany&#x2019;s existing employee stock option plan. The </font><font style="display: inline;color:#000000;">Board</font><font style="display: inline;color:#000000;"> conducted an investigation using outside counsel to determine the source of inconsistencies. </font><font style="display: inline;color:#000000;">Management implemented new internal control procedures </font><font style="display: inline;color:#000000;">to ensure that inconsistencies would be eliminated in the future.&nbsp; </font><font style="display: inline;color:#000000;">The matter was resolved to the satisfaction of the Board.</font><font style="display: inline;color:#000000;"> &nbsp;However, Montgomery is no longer willing to be associated with financial statements prepared by management.</font><font style="display: inline;color:#000000;"> &nbsp;The Board has authorized Montgomery to respond fully to the inquires of the successor auditor.</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">On </font><font style="display: inline;color:#000000;">January </font><font style="display: inline;color:#000000;">30</font><font style="display: inline;color:#000000;">, 2015</font><font style="display: inline;color:#000000;">, the Company provided </font><font style="display: inline;color:#000000;">Montgomery</font><font style="display: inline;color:#000000;"> with a copy of the disclosures it is making in response to Item 4.01 on this Form 8-K, and has requested that </font><font style="display: inline;color:#000000;">Montgomery</font><font style="display: inline;color:#000000;"> furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements.&nbsp;&nbsp;A copy of the letter, dated </font><font style="display: inline;color:#000000;">January </font><font style="display: inline;color:#000000;">30</font><font style="display: inline;color:#000000;">, 2015</font><font style="display: inline;color:#000000;">, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.</font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 8pt">
			<font style="display: inline;font-size:8pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">On </font><font style="display: inline;color:#000000;">January </font><font style="display: inline;color:#000000;">30</font><font style="display: inline;color:#000000;">, 2015</font><font style="display: inline;color:#000000;">, the Board authorized the engagement of&nbsp;</font><font style="display: inline;color:#000000;">Liggett, Vogt &amp; Webb P.A.</font><font style="display: inline;color:#000000;"> (&#x201C;</font><font style="display: inline;color:#000000;">LVW</font><font style="display: inline;color:#000000;">&#x201D;) as its independent registered public accounting firm for the Company&#x2019;s fiscal year ending </font><font style="display: inline;color:#000000;">March 31, 2015</font><font style="display: inline;color:#000000;">.</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">During the fiscal year ended December 31, 2013 and the transition fiscal years ended March 31, 2014 and March 31, 2013 </font><font style="display: inline;color:#000000;">and the subsequent interim periods through </font><font style="display: inline;color:#000000;">January </font><font style="display: inline;color:#000000;">30</font><font style="display: inline;color:#000000;">, 2015</font><font style="display: inline;color:#000000;">, the date of engagement of </font><font style="display: inline;color:#000000;">LVW</font><font style="display: inline;color:#000000;">, the Company did not consult with </font><font style="display: inline;color:#000000;">LVW</font><font style="display: inline;color:#000000;"> regarding either (i)&nbsp;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&#x2019;s financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;margin-left:0pt;">
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					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display: inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;height:1.00pt;overflow:hidden;font-size:0pt;">
						&nbsp;</p>
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				<td valign="middle" style="width:486.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;background-color: #FFFFFF;height:1.00pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;height:1.00pt;overflow:hidden;font-size:0pt;">
						&nbsp;</p>
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				<td valign="middle" style="width:48.60pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;border-right:1pt none #D9D9D9 ;background-color: #FFFFFF;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;font-weight:bold;color:#000000;">Exhibit No.&nbsp;</font></p>
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					<p style="margin:0pt 0pt 1.1pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
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				<td valign="middle" style="width:486.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;border-right:1pt none #D9D9D9 ;background-color: #FFFFFF;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;font-weight:bold;color:#000000;">Description</font></p>
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			</tr>
			<tr>
				<td valign="middle" style="width:48.60pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;background-color: #FFFFFF;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="middle" style="width:05.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;background-color: #FFFFFF;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="middle" style="width:486.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;background-color: #FFFFFF;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="middle" style="width:48.60pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;background-color: #CCEEFF;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;color:#0000FF;text-decoration:underline;">16.1</font></p>
				</td>
				<td valign="middle" style="width:05.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;background-color: #CCEEFF;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="middle" style="width:486.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;background-color: #CCEEFF;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">&nbsp;Letter from Montgomery dated January 30, 2015</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 8pt">
			<font style="display: inline;color:#000000;font-size:8pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">

		</p>
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;text-align:center;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">

			<font style="display: inline;font-size:10pt;">2</font>

		</p>

		<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 12pt">

			&nbsp;

		</p>

</div><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;;font-size: 10pt"><font style="display: inline;color:#000000;"></font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 2pt">
			<font style="display: inline;font-size:2pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:right;color:#000000;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 8pt">
			<font style="display: inline;color:#000000;font-size:8pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><a name="part_1_2_2"></a>
		</p>
		<p style="margin:0pt;text-align:center;color:#000000;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;font-weight:bold;color:#000000;">SIGNATURES</font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 8pt">
			<font style="display: inline;font-size:8pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&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>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:0pt;">
			<tr>
				<td valign="middle" style="width:225.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:29.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="middle" style="width:39.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:39.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="middle" style="width:207.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:225.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:29.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td colspan="3" valign="bottom" style="width:285.70pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">CALPIAN, INC.</font></p>
				</td>
			</tr>
			<tr>
				<td valign="middle" style="width:225.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td colspan="2" valign="middle" style="width:68.25pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td colspan="2" valign="middle" style="width:246.45pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:225.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt 0pt 0pt 19.8pt;text-indent: -19.8pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">Date: </font><font style="display: inline;color:#000000;">January </font><font style="display: inline;color:#000000;">30</font><font style="display: inline;color:#000000;">, 2015</font></p>
				</td>
				<td valign="bottom" style="width:29.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:39.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">By:</font></p>
				</td>
				<td valign="bottom" style="width:39.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:207.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;border-right:1pt none #D9D9D9 ;height:12.40pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">/s/ Scott S. Arey</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:225.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:29.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:39.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:39.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;overflow: hidden;font-size:0pt;">
						<font style="display: inline;color:#000000;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:207.20pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:24.75pt;padding:0pt;">
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">Scott S. Arey</font></p>
					<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;color:#000000;">Chief Financial Officer</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 2pt">
			<a name="doc_1_2"></a><font style="display: inline;font-size:2pt;">&nbsp;</font>
		</p>
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;text-align:center;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">

			<font style="display: inline;font-size:10pt;">3</font>

		</p>

		<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 12pt">

			&nbsp;

		</p>

</div><hr size="3" style="color:#999999" width="100%" align="center"></hr>
	</div></body>
</html>
[{"type": "8-K", "sequence": "1", "filename": "clpi-20150130x8k.htm", "description": "8-K", "secsgml_size_bytes": 60513}]
{"company-data": {"conformed-name": "Calpian, Inc.", "cik": "0001414628", "assigned-sic": "7389", "irs-number": "208592825", "state-of-incorporation": "TX", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-53997", "film-number": "15564292"}, "business-address": {"street1": "500 NORTH AKARD STREET, SUITE 2850", "city": "DALLAS", "state": "TX", "zip": "75201", "phone": "2147588603"}, "mail-address": {"street1": "500 NORTH AKARD STREET, SUITE 2850", "city": "DALLAS", "state": "TX", "zip": "75201"}, "former-company": {"former-conformed-name": "Toyzap.com, Inc.", "date-changed": "20071010"}}
8-K
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:
January
30
, 2015
Date of Earliest Event Reported:
January
30
, 2015
Calpian, Inc.
(Exact name of registrant as specified in its charter)
Texas
000-53997
20-8592825
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
500 North Akard Street, Suite 2850,
Dallas, Texas
75201
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code: (214) 758-8600
(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 communications 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.
On
January
30
, 2015,
Montgomery Coscia Greilich LLP ("Montgomery")
resigned
as the independent registered public accounting firm of Calpian, Inc. (the "Company"
)
, which resignation was ratified
by the Company'
s Board of Directors
(the "Board")
.
During the fiscal year
ended December 31, 201
3 and the transition fiscal years ended March 31, 2014 and March 31, 2013
and the subsequent interim periods through January 30, 2015, the date of resignation
,
Montgomery's
reports on the Company's financial statements did not contain
an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal year ended December 31, 2013 and the transition fiscal years ended March 31, 2014 and March 31, 2013
,
and the subsequent interim periods through January 30, 2015, the date of resignation
(i) there were no disagreements between the Company and
Montgomery
on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of
Montgomery
, would have caused
Montgomery
to make reference to the subject matter of the disagreement in connection with its report on the Company's financial statements; and (ii) there were no reportable events as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K
, except as discussed below
.
Montgomery
brought to
the Board's
attention
inconsistencies in documentation related to stock option grants date
d September 24, 2014 under the C
ompany's existing employee stock option plan. The
Board
conducted an investigation using outside counsel to determine the source of inconsistencies.
Management implemented new internal control procedures
to ensure that inconsistencies would be eliminated in the future.
The matter was resolved to the satisfaction of the Board.
However, Montgomery is no longer willing to be associated with financial statements prepared by management.
The Board has authorized Montgomery to respond fully to the inquires of the successor auditor.
On
January
30
, 2015
, the Company provided
Montgomery
with a copy of the disclosures it is making in response to Item 4.01 on this Form 8-K, and has requested that
Montgomery
furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements.  A copy of the letter, dated
January
30
, 2015
, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.
On
January
30
, 2015
, the Board authorized the engagement of
Liggett, Vogt & Webb P.A.
("
LVW
") as its independent registered public accounting firm for the Company's fiscal year ending
March 31, 2015
.
During the fiscal year ended December 31, 2013 and the transition fiscal years ended March 31, 2014 and March 31, 2013
and the subsequent interim periods through
January
30
, 2015
, the date of engagement of
LVW
, the Company did not consult with
LVW
regarding either (i) 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 financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
Exhibit No.
Description
16.1
Letter from Montgomery dated January 30, 2015
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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.
CALPIAN, INC.
Date:
January
30
, 2015
By:
/s/ Scott S. Arey
Scott S. Arey
Chief Financial Officer
3