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  <p align="center" style="border:none;layout-grid-mode:both;margin:0in 0in .0001pt;padding:0in;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
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  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED
  STATES</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SECURITIES
  AND EXCHANGE COMMISSION</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">WASHINGTON, D.C. 20549</font></b></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Current
  Report Pursuant to Section&nbsp;13 or 15(d)&nbsp;of</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">The
  Securities Exchange Act of 1934</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Date of
  Report (date of earliest event reported): May&nbsp;14, 2008</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SYMMETRICOM,
  INC.</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of registrant as specified in its
  charter)</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center">
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">000-02287</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">95-1906306</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other
    jurisdiction<br>
    of Incorporation)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission File
    Number)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(I.R.S. Employer<br>
    Identification Number)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2300
  Orchard Parkway, San Jose, California 95131-1017</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of principal executive offices, including
  zip code)</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(408)
  433-0910</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Registrant&#146;s telephone number, including area code)</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Not
  Applicable</font></b></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or former address, if changed since
  last report)</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check
  the appropriate box below if the Form&nbsp;8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any of the
  following provisions (see General Instruction A.2. below):</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Written communications pursuant to Rule&nbsp;425 under
  the Securities Act (17 CFR 230.425) </font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Soliciting material pursuant to Rule&nbsp;14a-12 under
  the Exchange Act (17 CFR 240.14a-12) </font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under
  the Exchange Act (17 CFR 240.14d-2(b)) </font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under
  the Exchange Act (17 CFR 240.13e-4(c)) </font></p>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
  <p style="border:none;layout-grid-mode:both;margin:0in 0in .0001pt;padding:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="layout-grid-mode:both;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\c900126\08-14646-1\task2945460\14646-1-ba.htm',USER='c900126',CD='May 16 17:00 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div style="font-family:Times New Roman;">
  
  <p align="center" style="layout-grid-mode:char;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item&nbsp;3.01.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="2" style="font-size:10.0pt;font-weight:bold;"> Notice of Delisting or Failure to
  Satisfy a Continued Listing Rule&nbsp;or Standard; Transfer of Listing </font></b></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;text-indent:24.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On May&nbsp;14, 2008,
  Symmetricom,&nbsp;Inc. (the &#147;Company&#148;) received a Nasdaq Staff Determination
  notice stating that the Company is not in compliance with Nasdaq Marketplace Rule&nbsp;4310(c)(14).&#160; The notice was issued in accordance with
  Nasdaq procedures because the Company did not timely file its Quarterly Report
  on Form&nbsp;10-Q for the period ended March&nbsp;30, 2008.</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;text-indent:24.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In response to a similar
  letter the Company received in February&nbsp;2008 following its failure to
  timely file its Form&nbsp;10-Q for the quarter ended December&nbsp;30, 2007,
  the Company requested and was granted a hearing on April&nbsp;3, 2008 with the Nasdaq
  Listing Qualifications Panel.&#160; On May&nbsp;1,
  2008, the Company received notice that the Nasdaq Listing Qualifications Panel
  granted the Company&#146;s request for continued listing of its common stock on The
  Nasdaq Global Market.&#160; The continued
  listing of the Company&#146;s common stock is subject to the condition that on or
  before June&nbsp;30, 2008, the Company must file with the Securities and
  Exchange Commission its Quarterly Reports on Form&nbsp;10-Q for the fiscal
  quarters ended December&nbsp;30, 2007 and March&nbsp;30, 2008 and any necessary
  restatements of its prior financial statements. Although the Company currently
  believes that it can comply with this condition, there can be no assurances
  that the Company will meet the deadline set by the Panel.</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;text-indent:24.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A copy of the press
  release disclosing receipt of the notice is attached hereto as Exhibit&nbsp;99.1
  and is incorporated in this Item&nbsp;3.01 by reference.</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Forward-Looking Statements</font></b></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;text-indent:24.7pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This Current Report on Form&nbsp;8-K
  contains forward-looking statements concerning the Company&#146;s plans to remain
  listed on the Nasdaq, to restate its historical financial statements and to
  file delinquent quarterly reports on Form&nbsp;10-Q with the Securities and
  Exchange Commission.&#160; There can be no
  assurance concerning the timing of the Company&#146;s restatement process or any
  further actions which may be taken by the Nasdaq Listing Qualifications
  Panel.&#160; Forward-looking statements are
  made as of the date of this Current Report on Form&nbsp;8-K, and, except as
  required by the law, Symmetricom does not undertake an obligation to update its
  forward-looking statements to reflect future events or circumstances.</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item&nbsp;9.01.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="2" style="font-size:10.0pt;font-weight:bold;"> Financial Statements and Exhibits </font></b></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;text-indent:24.5pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(d)</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Exhibits </font></b></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="8%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:8.08%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
    </td>
    <td width="4%" valign="bottom" style="padding:0in 0in 0in 0in;width:4.42%;">
    <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="87%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:87.5%;">
    <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.08%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
    </td>
    <td width="4%" valign="bottom" style="padding:0in 0in 0in 0in;width:4.42%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.5%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press Release dated May&nbsp;16, 2008</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>
  
  <div style="layout-grid-mode:both;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\c900126\08-14646-1\task2945460\14646-1-ba.htm',USER='c900126',CD='May 16 17:00 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SIGNATURES</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;text-indent:24.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the
  requirements of the Securities Exchange Act of 1934, as amended, the registrant
  has duly caused this report to be signed on its behalf by the undersigned
  hereunto duly authorized.</font></p>
  
  <p style="layout-grid-mode:char;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
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    <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
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    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date: May&nbsp;16, 2008</font></p>
    </td>
    <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.42%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
    </td>
    <td width="45%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:45.58%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ William Slater</font></p>
    </td>
   </tr>
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    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.42%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="45%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:45.58%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">William Slater</font></p>
    </td>
   </tr>
   <tr>
    <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.42%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.58%;">
    <p style="layout-grid-mode:both;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Financial Officer and Secretary</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="layout-grid-mode:both;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>
  
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "a08-14646_18k.htm", "description": "8-K", "secsgml_size_bytes": 25218}]
metadata_filer: {"company-data": {"conformed-name": "SYMMETRICOM INC", "cik": "0000082628", "assigned-sic": "3661", "irs-number": "951906306", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-02287", "film-number": "08843539"}, "business-address": {"street1": "2300 ORCHARD PARKWAY", "city": "SAN JOSE", "state": "CA", "zip": "95131-1017", "phone": "408-433-0910"}, "mail-address": {"street1": "2300 ORCHARD PARKWAY", "city": "SAN JOSE", "state": "CA", "zip": "95131-1017"}, "former-company": [{"former-conformed-name": "SILICON GENERAL INC", "date-changed": "19920703"}, {"former-conformed-name": "REDCOR CORP", "date-changed": "19820720"}]}
text: 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): May 14, 2008
  SYMMETRICOM,
  INC.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  000-02287
  95-1906306
  (State or other
    jurisdiction
  of Incorporation)
  (Commission File
    Number)
  (I.R.S. Employer
  Identification Number)
  2300
  Orchard Parkway, San Jose, California 95131-1017
  (Address of principal executive offices, including
  zip code)
  (408)
  433-0910
  (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 (see General Instruction A.2. below):
  o
  Written communications pursuant to Rule 425 under
  the Securities Act (17 CFR 230.425)
  o
  Soliciting material pursuant to Rule 14a-12 under
  the Exchange Act (17 CFR 240.14a-12)
  o
  Pre-commencement communications pursuant to Rule 14d-2(b) under
  the Exchange Act (17 CFR 240.14d-2(b))
  o
  Pre-commencement communications pursuant to Rule 13e-4(c) under
  the Exchange Act (17 CFR 240.13e-4(c))
  Item 3.01.
  Notice of Delisting or Failure to
  Satisfy a Continued Listing Rule or Standard; Transfer of Listing
  On May 14, 2008,
  Symmetricom, Inc. (the "Company") received a Nasdaq Staff Determination
  notice stating that the Company is not in compliance with Nasdaq Marketplace Rule 4310(c)(14).  The notice was issued in accordance with
  Nasdaq procedures because the Company did not timely file its Quarterly Report
  on Form 10-Q for the period ended March 30, 2008.
  In response to a similar
  letter the Company received in February 2008 following its failure to
  timely file its Form 10-Q for the quarter ended December 30, 2007,
  the Company requested and was granted a hearing on April 3, 2008 with the Nasdaq
  Listing Qualifications Panel.  On May 1,
  2008, the Company received notice that the Nasdaq Listing Qualifications Panel
  granted the Company's request for continued listing of its common stock on The
  Nasdaq Global Market.  The continued
  listing of the Company's common stock is subject to the condition that on or
  before June 30, 2008, the Company must file with the Securities and
  Exchange Commission its Quarterly Reports on Form 10-Q for the fiscal
  quarters ended December 30, 2007 and March 30, 2008 and any necessary
  restatements of its prior financial statements. Although the Company currently
  believes that it can comply with this condition, there can be no assurances
  that the Company will meet the deadline set by the Panel.
  A copy of the press
  release disclosing receipt of the notice is attached hereto as Exhibit 99.1
  and is incorporated in this Item 3.01 by reference.
  Forward-Looking Statements
  This Current Report on Form 8-K
  contains forward-looking statements concerning the Company's plans to remain
  listed on the Nasdaq, to restate its historical financial statements and to
  file delinquent quarterly reports on Form 10-Q with the Securities and
  Exchange Commission.  There can be no
  assurance concerning the timing of the Company's restatement process or any
  further actions which may be taken by the Nasdaq Listing Qualifications
  Panel.  Forward-looking statements are
  made as of the date of this Current Report on Form 8-K, and, except as
  required by the law, Symmetricom does not undertake an obligation to update its
  forward-looking statements to reflect future events or circumstances.
  Item 9.01.
  Financial Statements and Exhibits
  (d)
  Exhibits
  Exhibit No.
  Description
  99.1
  Press Release dated May 16, 2008
  2
  SIGNATURES
  Pursuant to the
  requirements of the Securities Exchange Act of 1934, as amended, the registrant
  has duly caused this report to be signed on its behalf by the undersigned
  hereunto duly authorized.
  Date: May 16, 2008
  By:
  /s/ William Slater
  William Slater
  Chief Financial Officer and Secretary
  3