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  <p style="border:none;margin:0in 0in .0001pt;padding:0in;punctuation-wrap:simple;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:simple;text-align:center;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Current
  Report</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant
  to Section&nbsp;13 or 15(d)&nbsp;of</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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 style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date of Report (Date of
  earliest event reported)&#160; <b>May&nbsp;1, 2008</b></font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">LIQUIDITY
  SERVICES, INC.</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of
  registrant as specified in its charter)</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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 style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">0-51813</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">52-2209244</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other
    jurisdiction</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS Employer</font></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">of
    incorporation)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">File Number)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Identification
    No.)</font></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="66%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:66.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1920
    L Street, N.W., 6th Floor, Washington, D.C.</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">20036</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="66%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:66.0%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of
    principal executive offices)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Zip Code)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registrant&#146;s telephone
  number, including area code&#160; <b>(202) 467-6868</b></font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">N/A</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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="margin:0in 0in .0001pt;punctuation-wrap:simple;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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:</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160;&#160; Written
  communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR
  230.425)</p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160;&#160; Soliciting
  material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR
  240.14a-12)</p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160; &#160;Pre-commencement communications
  pursuant to Rule&nbsp;14d-2(b)&nbsp;under the Exchange Act (17 CFR
  240.14d-2(b))</p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160; &#160;Pre-commencement communications
  pursuant to Rule&nbsp;13e-4(c)&nbsp;under the Exchange Act (17 CFR
  240.13e-4(c))</p>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
  <p style="border:none;margin:0in 0in .0001pt;padding:0in;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\eudelhofen\08-13153-1\task2909536\13153-1-ba.htm',USER='eudelho',CD='May  1 10:23 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 7.01.&#160; Regulation FD Disclosure.</font></b></p>
  
  <p style="margin:0in 0in .0001pt 36.4pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attached hereto as Exhibit&nbsp;99.1 is the script for
  the earnings conference call of Liquidity Services,&nbsp;Inc. (the &#147;Company&#148;)
  held on May&nbsp;1, 2008.</font></p>
  
  <p style="margin:0in .05in .0001pt 4.3pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The information in this Current Report on Form&nbsp;8-K,
  including the exhibit attached hereto, shall not be deemed &#147;filed&#148; for purposes
  of Section&nbsp;18 of the Securities Exchange Act of 1934, as amended, or
  otherwise subject to the liabilities under that Section.&#160; Furthermore, such information, including the
  exhibit attached hereto, shall not be deemed incorporated by reference into any
  of the Company&#146;s reports or filings with the Securities and Exchange
  Commission, whether made before or after the date hereof, except as expressly
  set forth by specific reference in such report or filing.</font></p>
  
  <p style="margin:0in .05in .0001pt 4.3pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in .05in .0001pt 0in;punctuation-wrap:hanging;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item
  9.01.&#160; Financial Statements and Exhibits</font></b></p>
  
  <p style="margin:0in .05in .0001pt 36.4pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.2pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1 Script for
  Earnings Call, dated May&nbsp;1, 2008</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\eudelhofen\08-13153-1\task2909536\13153-1-ba.htm',USER='eudelho',CD='May  1 10:23 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>
  
  <p style="margin:0in 0in .0001pt 36.4pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="40%" valign="top" style="padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.84%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="7%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.32%;">
    <p style="margin:0in 0in .0001pt 10.0pt;punctuation-wrap:hanging;text-autospace:none;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.1%;">
    <p align="center" style="margin:0in 0in .0001pt 10.0pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">LIQUIDITY SERVICES, INC.</font></b></p>
    </td>
    <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.74%;">
    <p style="margin:0in 0in .0001pt 10.0pt;punctuation-wrap:hanging;text-autospace:none;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="40%" valign="top" style="padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.84%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="7%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.32%;">
    <p style="margin:0in 0in .0001pt 10.0pt;punctuation-wrap:hanging;text-autospace:none;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.1%;">
    <p align="center" style="margin:0in 0in .0001pt 10.0pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Registrant)</font></p>
    </td>
    <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.74%;">
    <p style="margin:0in 0in .0001pt 10.0pt;punctuation-wrap:hanging;text-autospace:none;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="40%" valign="top" style="padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.84%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.16%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="45%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:45.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="40%" valign="top" style="padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:&nbsp;&nbsp;May 1, 2008</font></p>
    </td>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.84%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.16%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
    </td>
    <td width="45%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:45.0%;">
    <p style="margin:0in 0in .0001pt 10.1pt;punctuation-wrap:hanging;text-autospace:none;text-indent:-10.1pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;/s/
    James E. Williams</font></p>
    </td>
   </tr>
   <tr>
    <td width="40%" valign="top" style="padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.84%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="6%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:6.24%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:</font></p>
    </td>
    <td width="41%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:41.92%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">James E. Williams</font></p>
    </td>
   </tr>
   <tr>
    <td width="40%" valign="top" style="padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.84%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="6%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:6.24%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Title:</font></p>
    </td>
    <td width="41%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:41.92%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President, General Counsel and</font></p>
    </td>
   </tr>
   <tr>
    <td width="40%" valign="top" style="padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.84%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="6%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:6.24%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="41%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:41.92%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Corporate Secretary</font></p>
    </td>
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    <td width="299" style="border:none;"></td>
    <td width="89" style="border:none;"></td>
    <td width="24" style="border:none;"></td>
    <td width="23" style="border:none;"></td>
    <td width="8" style="border:none;"></td>
    <td width="210" style="border:none;"></td>
    <td width="95" style="border:none;"></td>
   </tr>
  </table>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\eudelhofen\08-13153-1\task2909536\13153-1-ba.htm',USER='eudelho',CD='May  1 10:23 2008' -->
  
  
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  <div>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit&nbsp;Index</font></u></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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:8.88%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><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="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.24%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="88%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:88.88%;">
    <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><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="border:none;padding:0in 0in 0in 0in;width:8.88%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.24%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="88%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:88.88%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.88%;">
    <p style="margin:0in 0in .0001pt 20.0pt;punctuation-wrap:hanging;text-autospace:none;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.24%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.88%;">
    <p style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Script for Earnings Call, dated May&nbsp;1, 2008</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="margin:0in 0in .0001pt;punctuation-wrap:hanging;text-autospace:none;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "a08-13153_18k.htm", "description": "8-K", "secsgml_size_bytes": 33375}]
metadata_filer: {"company-data": {"conformed-name": "LIQUIDITY SERVICES INC", "cik": "0001235468", "assigned-sic": "7389", "irs-number": "000000000", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51813", "film-number": "08796469"}, "business-address": {"street1": "1920 L STREET, N.W.", "street2": "6TH FLOOR", "city": "WASHINGTON", "state": "DC", "zip": "20036", "phone": "2024676868"}, "mail-address": {"street1": "1920 L STREET, N.W.", "street2": "6TH FLOOR", "city": "WASHINGTON", "state": "DC", "zip": "20036"}}
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 1, 2008
  LIQUIDITY
  SERVICES, INC.
  (Exact name of
  registrant as specified in its charter)
  Delaware
  0-51813
  52-2209244
  (State or other
    jurisdiction
  (Commission
  (IRS Employer
  of
    incorporation)
  File Number)
  Identification
    No.)
  1920
    L Street, N.W., 6th Floor, Washington, D.C.
  20036
  (Address of
    principal executive offices)
  (Zip Code)
  Registrant's telephone
  number, including area code
  (202) 467-6868
  N/A
  (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:
  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 7.01.  Regulation FD Disclosure.
  Attached hereto as Exhibit 99.1 is the script for
  the earnings conference call of Liquidity Services, Inc. (the "Company")
  held on May 1, 2008.
  The information in this Current Report on Form 8-K,
  including the exhibit attached hereto, shall not be deemed "filed" for purposes
  of Section 18 of the Securities Exchange Act of 1934, as amended, or
  otherwise subject to the liabilities under that Section.  Furthermore, such information, including the
  exhibit attached hereto, shall not be deemed incorporated by reference into any
  of the Company's reports or filings with the Securities and Exchange
  Commission, whether made before or after the date hereof, except as expressly
  set forth by specific reference in such report or filing.
  Item
  9.01.  Financial Statements and Exhibits
  99.1 Script for
  Earnings Call, dated May 1, 2008
  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.
  LIQUIDITY SERVICES, INC.
  (Registrant)
  Date:  May 1, 2008
  By:
  /s/
    James E. Williams
  Name:
  James E. Williams
  Title:
  Vice President, General Counsel and
  Corporate Secretary
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Script for Earnings Call, dated May 1, 2008