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  <TITLE> Xenonics Holdings, Inc. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	June 13, 2007
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  	Xenonics Holdings, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Nevada
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  	000-50775
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  	84-1433854
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	2236 Rutherford Road, Ste 123, Carlsbad, California
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  	92008
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  _________________________________<BR>
  	(Address of principal executive offices)
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	(760) 448-9700
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
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  Item 4.02.  Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.<br>On June 8, 2007, management and the Audit Committee of the Board of Directors of Xenonics Holdings, Inc., a Nevada corporation (the "Company"), concluded that it is necessary to restate the Company&#x2019;s consolidated financial statements for the year ended September 30, 2005. During the year ended September 30, 2005, the Company had reported a gain on settlement of litigation of $306,000 attributable to the return of 112,500 shares of common stock to the Company by a former officer of the Company.  In the restatement, the litigation settlement will be reported as a capital transaction and not as gain, as previously reported, resulting in an increase of $306,000 in additional paid-in capital for the year ended September 30, 2005.  The net loss for the year ended September 30, 2005 will be increased by $306,000, or $.02 per share.   This settlement will have no impact on the Company&#
  x2019;s shareholders&#x2019; equity.<br>The Company&#x2019;s consolidated financial statements for the year ended September 30, 2005 were included in the Annual Report on Form 10-KSB for the year ended September 30, 2006 that the Company filed with the Securities and Exchange Commission (the "SEC") on December 15, 2006.  The Company will include its restated consolidated financial statements in an amended Annual Report on Form 10-KSB/A that it will file with the SEC as promptly as practicable. <br>The determination to restate the Company&#x2019;s consolidated financial statements was made following the receipt of comments from the SEC on these consolidated financial statements.  The Company has discussed the matters disclosed above with Eisner LLP, the Company&#x2019;s independent registered public accounting firm.  <br>On June 13, 2007, the Company issued a press release relating to the restatement of its consolidated financial statements.  A copy of the press release is attached as Exhibit 99.1 to this Cur
  rent Report on Form 8-K. <br>Item 9.01. Financial Statements and Exhibits.<br>Exhibit 99.1	Press release issued by Xenonics Holdings, Inc. on June 13, 2007.<br> <br>SIGNATURES<br>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. <br>
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  	Item 9.01 Financial Statements and Exhibits.
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  Press Release 6-13-2007<br>Xenonics Holdings Announces Restatement<br>Related to Settlement of Litigation in Fiscal 2005<br>
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  	SIGNATURES
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  	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.
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  	Xenonics Holdings, Inc.
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  <I>
  	June 13, 2007
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  <I>
  	//Richard S. Kay
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  <I>
  	Name: //Richard S. Kay
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  	Title: Chief Financial Officer
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  	Xenonics Holdings, Inc.
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  <I>
  	June 13, 2007
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  <I>
  	//Charles Hunter
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  <I>
  	Name: //Charles Hunter
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  	Title: Chief Executive Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	99.1
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  	&nbsp;
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  Press release issued by Xenonics Holdings, Inc. on June 13, 2007
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_20907.htm", "description": "LIVE FILING", "secsgml_size_bytes": 14432}]
metadata_filer: {"company-data": {"conformed-name": "Xenonics Holdings, Inc.", "cik": "0001289550", "assigned-sic": "3640", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-32469", "film-number": "07918248"}, "business-address": {"street1": "2236 RUTHERFORD RD., SUITE 123", "city": "CARLSBAD", "state": "CA", "zip": "92008", "phone": "760-438-4004"}, "mail-address": {"street1": "2236 RUTHERFORD RD., SUITE 123", "city": "CARLSBAD", "state": "CA", "zip": "92008"}}
text: Xenonics Holdings, Inc. (Form: 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 (Date of Earliest Event Reported):
  June 13, 2007
  Xenonics Holdings, Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Nevada
  000-50775
  84-1433854
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  2236 Rutherford Road, Ste 123, Carlsbad, California
  92008
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (760) 448-9700
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
  Item 4.02.  Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
  On June 8, 2007, management and the Audit Committee of the Board of Directors of Xenonics Holdings, Inc., a Nevada corporation (the "Company"), concluded that it is necessary to restate the Company's consolidated financial statements for the year ended September 30, 2005. During the year ended September 30, 2005, the Company had reported a gain on settlement of litigation of $306,000 attributable to the return of 112,500 shares of common stock to the Company by a former officer of the Company.  In the restatement, the litigation settlement will be reported as a capital transaction and not as gain, as previously reported, resulting in an increase of $306,000 in additional paid-in capital for the year ended September 30, 2005.  The net loss for the year ended September 30, 2005 will be increased by $306,000, or $.02 per share.   This settlement will have no impact on the Company&#
  x2019;s shareholders' equity.
  The Company's consolidated financial statements for the year ended September 30, 2005 were included in the Annual Report on Form 10-KSB for the year ended September 30, 2006 that the Company filed with the Securities and Exchange Commission (the "SEC") on December 15, 2006.  The Company will include its restated consolidated financial statements in an amended Annual Report on Form 10-KSB/A that it will file with the SEC as promptly as practicable.
  The determination to restate the Company's consolidated financial statements was made following the receipt of comments from the SEC on these consolidated financial statements.  The Company has discussed the matters disclosed above with Eisner LLP, the Company's independent registered public accounting firm.
  On June 13, 2007, the Company issued a press release relating to the restatement of its consolidated financial statements.  A copy of the press release is attached as Exhibit 99.1 to this Cur
  rent Report on Form 8-K.
  Item 9.01. Financial Statements and Exhibits.
  Exhibit 99.1	Press release issued by Xenonics Holdings, Inc. on June 13, 2007.
  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.
  Item 9.01 Financial Statements and Exhibits.
  Press Release 6-13-2007
  Xenonics Holdings Announces Restatement
  Related to Settlement of Litigation in Fiscal 2005
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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.
  Xenonics Holdings, Inc.
  June 13, 2007
  By:
  //Richard S. Kay
  Name: //Richard S. Kay
  Title: Chief Financial Officer
  Xenonics Holdings, Inc.
  June 13, 2007
  By:
  //Charles Hunter
  Name: //Charles Hunter
  Title: Chief Executive Officer
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  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press release issued by Xenonics Holdings, Inc. on June 13, 2007