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  <TITLE> JCM Partners, LLC (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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  	July 26, 2006
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  	JCM Partners, LLC
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	000-32653
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  	94-3364323
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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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  	2151 Salvio Street, Suite 325, Concord, California
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  	94520
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	925-676-1966
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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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  <FONT SIZE="2">Top of the Form</FONT>
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  	Item 1.01 Entry into a Material Definitive Agreement.
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  (a)	On July 26, 2006, the Company&#x2019;s Board of Managers approved a new agreement with Computer Management Corporation ("CMC") to provide the services of Gayle M. Ing as Chief Executive Officer, President, Tax Matters Partner and Secretary to the Company through a management services agreement (the "Agreement").  The Agreement is effective as of July 1, 2007, immediately upon the expiration of the current agreement between the Company and CMC, which expires on June 30, 2007.  The Company&#x2019;s Chairman of the Board owns CMC and is married to Ms. Ing.  Ms. Ing has a community property interest in CMC and is an officer of CMC.  Pursuant to the terms of the Agreement, the Company will pay CMC through July 31, 2010 a fee of $35,000 per month and reimburse CMC for its reasonable Company-related expenses.<br><br>The Agreement may be terminated by either party upon 90 days&#x2019; written notice and will terminate automatically upon the death or permanent disability of Ms. Ing.  Upon termination of the Agreement, the Company will owe CMC the fee provided for in the Agreement through the date of termination plus reimbursement for any expenses properly incurred by CMC on behalf of the Company.  The Agreement may not be assigned by either party without the consent of the other party.  The Company is required to maintain at all times a minimum of $10,000,000 of directors&#x2019; and officers&#x2019; insurance coverage and $10,000,000 of liability insurance coverage and to name CMC and Ms. Ing as insured parties at the same coverage levels as other officers and executives of the Company.<br><br>A copy of the Agreement is filed as Exhibit 10.9 hereto.<br>
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  	Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.
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  (c)	As previously reported, Jim Klescewski resigned as our Chief Financial Officer effective June 29, 2006.  On July 26, 2006, our Board of Managers officially appointed Gayle Ing, JCM&#x2019;s President and Chief Executive Officer, as its Chief Financial Officer.  JCM is continuing its search for a permanent replacement for Mr. Klescewski.  It is anticipated that Ms. Ing will resign as Chief Financial Officer upon the hiring of a new Chief Financial Officer.<br><br>Information about Ms. Ing&#x2019;s business experience, family relationship with other officers and Managers of JCM, and the terms of our agreement with Computer Management Corporation for Ms. Ing&#x2019;s services, appears in our Definitive Proxy Statement filed with the Securities Exchange Commission on May 5, 2006, under the headings "Proposal 1 &#x2013; Election of Managers" and "Executive Compensation and Other Matters - Employment Contracts and Termination of Employment and Change-in-Control Arrangements."  Such information is incorporated herein by reference.<br><br>
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  	Item 9.01 Financial Statements and Exhibits.
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  (d)	The following exhibit is filed herewith:<br><br>Exhibit Number	Description<br>10.9*	Executive Management Services Agreement between JCM Partners, LLC and Computer Management Corporation effective July 1, 2007.<br><br>*Indicates management contract or compensation plan or arrangement.<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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  	JCM Partners, LLC
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  	&nbsp;&nbsp;
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  <I>
  	August 1, 2006
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  	&nbsp;
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  	By:
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  <I>
  	Gayle M. Ing
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  	&nbsp;
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  <I>
  	Name: Gayle M. Ing
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  	&nbsp;
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  <I>
  	Title: President and 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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  	10.9
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  	&nbsp;
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  Executive Management Services Agreement between JCM Partners, LLC and Computer Management Corporation effective July 1, 2007.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_14054.htm", "description": "LIVE FILING", "secsgml_size_bytes": 13009}]
metadata_filer: {"company-data": {"conformed-name": "JCM PARTNERS LLC", "cik": "0001139163", "assigned-sic": "6513", "irs-number": "943364323", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-32653", "film-number": "06993727"}, "business-address": {"street1": "PO BOX 3000", "city": "CONCORD", "state": "CA", "zip": "94522-3000"}, "mail-address": {"street1": "POB OX 3000", "city": "CONCORD", "state": "CA", "zip": "94522-3000"}}
text: JCM Partners, LLC (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):
  July 26, 2006
  JCM Partners, LLC
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  000-32653
  94-3364323
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  2151 Salvio Street, Suite 325, Concord, California
  94520
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  925-676-1966
  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 1.01 Entry into a Material Definitive Agreement.
  (a)	On July 26, 2006, the Company's Board of Managers approved a new agreement with Computer Management Corporation ("CMC") to provide the services of Gayle M. Ing as Chief Executive Officer, President, Tax Matters Partner and Secretary to the Company through a management services agreement (the "Agreement").  The Agreement is effective as of July 1, 2007, immediately upon the expiration of the current agreement between the Company and CMC, which expires on June 30, 2007.  The Company's Chairman of the Board owns CMC and is married to Ms. Ing.  Ms. Ing has a community property interest in CMC and is an officer of CMC.  Pursuant to the terms of the Agreement, the Company will pay CMC through July 31, 2010 a fee of $35,000 per month and reimburse CMC for its reasonable Company-related expenses.
  The Agreement may be terminated by either party upon 90 days' written notice and will terminate automatically upon the death or permanent disability of Ms. Ing.  Upon termination of the Agreement, the Company will owe CMC the fee provided for in the Agreement through the date of termination plus reimbursement for any expenses properly incurred by CMC on behalf of the Company.  The Agreement may not be assigned by either party without the consent of the other party.  The Company is required to maintain at all times a minimum of $10,000,000 of directors' and officers' insurance coverage and $10,000,000 of liability insurance coverage and to name CMC and Ms. Ing as insured parties at the same coverage levels as other officers and executives of the Company.
  A copy of the Agreement is filed as Exhibit 10.9 hereto.
  Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.
  (c)	As previously reported, Jim Klescewski resigned as our Chief Financial Officer effective June 29, 2006.  On July 26, 2006, our Board of Managers officially appointed Gayle Ing, JCM's President and Chief Executive Officer, as its Chief Financial Officer.  JCM is continuing its search for a permanent replacement for Mr. Klescewski.  It is anticipated that Ms. Ing will resign as Chief Financial Officer upon the hiring of a new Chief Financial Officer.
  Information about Ms. Ing's business experience, family relationship with other officers and Managers of JCM, and the terms of our agreement with Computer Management Corporation for Ms. Ing's services, appears in our Definitive Proxy Statement filed with the Securities Exchange Commission on May 5, 2006, under the headings "Proposal 1 – Election of Managers" and "Executive Compensation and Other Matters - Employment Contracts and Termination of Employment and Change-in-Control Arrangements."  Such information is incorporated herein by reference.
  Item 9.01 Financial Statements and Exhibits.
  (d)	The following exhibit is filed herewith:
  Exhibit Number	Description
  10.9*	Executive Management Services Agreement between JCM Partners, LLC and Computer Management Corporation effective July 1, 2007.
  *Indicates management contract or compensation plan or arrangement.
  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.
  JCM Partners, LLC
  August 1, 2006
  By:
  Gayle M. Ing
  Name: Gayle M. Ing
  Title: President and Chief Executive Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  10.9
  Executive Management Services Agreement between JCM Partners, LLC and Computer Management Corporation effective July 1, 2007.