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  <TITLE> Knology, 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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  	May 23, 2006
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  	Knology, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	000-32647
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  	58-2424258
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  _____________________<BR>
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  _____________<BR>
  	(Commission
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  ______________<BR>
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	1241 O.G.Skinner Drive, West Point, Georgia
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  	31833
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  _________________________________<BR>
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	706-645-8752
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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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  [&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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  	Item 4.01 Changes in Registrant's Certifying Accountant.
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  On May 23, 2006, the Audit Committee of the Board of Directors (the "Audit Committee") of Knology, Inc. (the "Company") dismissed Deloitte & Touche LLP ("Deloitte") as the Company&#x2019;s independent registered public accounting firm and appointed BDO Seidman LLP ("BDO") as the Company&#x2019;s independent registered public accounting firm for the fiscal year ending December 31, 2006, subject to completion of BDO's client acceptance procedures. The decision to change independent public registered accounting firms was approved by the Audit Committee after a review of the Company's auditing requirements and the costs thereof in light of changes resulting from the Sarbanes-Oxley Act. The Audit Committee determined to engage BDO to better manage these costs while maintaining high quality service. <br><br>Deloitte&#x2019;s reports on the Company&#x2019;s financial statements for the fiscal years ended December 31, 2004 and December 31, 2005 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle. During the Company&#x2019;s two fiscal years ended December 31, 2004 and December 31, 2005 and the interim period from January 1, 2006 through May 23, 2006, there were no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Deloitte&#x2019;s satisfaction, would have caused Deloitte to make reference thereto in its reports on the financial statements for such periods. During the Company&#x2019;s fiscal years ended December 31, 2004 and December 31, 2005 and the interim period from January 1, 2006 through May 23, 2006, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).<br><br>The Company has provided Deloitte with a copy of the above statements and requested that Deloitte furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of such letter will be filed as Exhibit 16.1 to an amendment to this Current Report on Form 8-K within two business days of receipt.<br><br> <br> <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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  	Knology, Inc.
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  <I>
  	May 23, 2006
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  	By:
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  <I>
  	M. Todd Holt
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  	Name: M. Todd Holt
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  	Title: Chief Financial Officers
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_12714.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10606}]
metadata_filer: {"company-data": {"conformed-name": "KNOLOGY INC", "cik": "0001096788", "assigned-sic": "4812", "irs-number": "582424258", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-32647", "film-number": "06862253"}, "business-address": {"street1": "1241 O G SKINNER DRIVE", "city": "WEST POINT", "state": "GA", "zip": "31833", "phone": "7066458553"}, "mail-address": {"street1": "1241 O G SKINNER DRIVE", "city": "WEST POINT", "state": "GA", "zip": "318333"}}
text: Knology, 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):
  May 23, 2006
  Knology, Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  000-32647
  58-2424258
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  1241 O.G.Skinner Drive, West Point, Georgia
  31833
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  706-645-8752
  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 4.01 Changes in Registrant's Certifying Accountant.
  On May 23, 2006, the Audit Committee of the Board of Directors (the "Audit Committee") of Knology, Inc. (the "Company") dismissed Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm and appointed BDO Seidman LLP ("BDO") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2006, subject to completion of BDO's client acceptance procedures. The decision to change independent public registered accounting firms was approved by the Audit Committee after a review of the Company's auditing requirements and the costs thereof in light of changes resulting from the Sarbanes-Oxley Act. The Audit Committee determined to engage BDO to better manage these costs while maintaining high quality service.
  Deloitte's reports on the Company's financial statements for the fiscal years ended December 31, 2004 and December 31, 2005 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle. During the Company's two fiscal years ended December 31, 2004 and December 31, 2005 and the interim period from January 1, 2006 through May 23, 2006, there were no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference thereto in its reports on the financial statements for such periods. During the Company's fiscal years ended December 31, 2004 and December 31, 2005 and the interim period from January 1, 2006 through May 23, 2006, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
  The Company has provided Deloitte with a copy of the above statements and requested that Deloitte furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of such letter will be filed as Exhibit 16.1 to an amendment to this Current Report on Form 8-K within two business days of receipt.
  Top of the Form
  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.
  Knology, Inc.
  May 23, 2006
  By:
  M. Todd Holt
  Name: M. Todd Holt
  Title: Chief Financial Officers