<HTML>
<HEAD>
<TITLE>Filed by Bowne Pure Compliance</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">
<DIV style="font-size: 10pt">
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 2pt solid">&nbsp;</DIV>
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 1pt solid">&nbsp;</DIV>

<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P style="font-size: 18pt" align="center"><B>FORM 8-K</B>

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): January 14, 2009</B>


<P style="font-size: 24pt" align="center"><B>Irvine Sensors Corporation<BR>
</B><FONT
style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</FONT>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Delaware</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>001-08402</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>33-0280334</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

</TABLE>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="49%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="49%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>3001 Red Hill Avenue, Costa
Mesa, California<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>92626</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(714) 549-8211</B>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="30%" border="0">

 <TR>
  <TD width="100%">&nbsp;</TD>
 </TR>
 <TR>
  <TD style="border-bottom: #000000 1px solid" nowrap><B>N/A<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">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:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


<DIV
style="margin-top: 10pt; font-size: 1pt; width: 100%; border-bottom: black 1pt solid">&nbsp;</DIV>
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 2pt solid">&nbsp;</DIV>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">1
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="left"><B>Item&nbsp;3.01. Notice of Delisting
or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of
Listing.</B>

<P style="font-size: 10pt; text-indent: 3%" align="left">On January&nbsp;14,
2009, Irvine Sensors Corporation (the &#8220;Company&#8221;) received written
notification (the &#8220;Notice&#8221;) from The Nasdaq Stock Market
(&#8220;Nasdaq&#8221;) that the Company fails to comply with the minimum
stockholders&#8217; equity, market value and net income requirements for
continued listing set forth in Nasdaq Marketplace Rule&nbsp;4310(c)(3) (the
&#8220;Rule&#8221;) because the Company&#8217;s stockholders&#8217; equity is
below the Nasdaq minimum stockholders&#8217; equity listing requirement of
$2,500,000, the market value of the Company&#8217;s listed securities is below
the Nasdaq minimum market value listing requirement of $35,000,000 and the
Company&#8217;s net income from continuing operations is below the Nasdaq
minimum net income listing requirement of $500,000. The Notice states that the
Company has until January&nbsp;29, 2009 to provide Nasdaq with a specific plan
to achieve and sustain compliance with the Nasdaq Capital Market listing
requirements, including the time frame for completion of such plan. The Notice
further states that if the Nasdaq staff (the &#8220;Staff&#8221;) determines
that the Company&#8217;s plan does not adequately address the issues noted
above, the Staff will provide written notice that the Company&#8217;s
securities will be delisted. At that time, the Company may appeal the
Staff&#8217;s determination to delist its securities to a Nasdaq Listing
Qualifications Panel.

<P style="font-size: 10pt" align="left"><B>Item&nbsp;9.01. Financial Statements
and Exhibits.</B>

<P style="font-size: 10pt; text-indent: 3%" align="left">(a)&nbsp;Not
Applicable.

<P style="font-size: 10pt; text-indent: 3%" align="left">(b)&nbsp;Not
Applicable.

<P style="font-size: 10pt; text-indent: 3%" align="left">(c)&nbsp;Not
Applicable.

<P style="font-size: 10pt; text-indent: 3%" align="left">(d)&nbsp;Exhibits.
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">Exhibit&nbsp;No. </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Description of Exhibit</TD>
 </TR>
 <TR style="font-size: 1px">
  <TD style="border-top: #000000 1px solid" valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" valign="top"
align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><BR>99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><BR>Press Release of Irvine Sensors Corporation,
dated January&nbsp;16, 2009</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center"><B>SIGNATURES</B>

<P style="font-size: 10pt; text-indent: 3%" align="left">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.
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="45%">&nbsp;</TD>
  <TD width="10%">&nbsp;</TD>
  <TD width="45%">&nbsp;</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid" nowrap align="center">Irvine
Sensors Corporation</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="center">(Registrant)</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><BR>Dated: January&nbsp;16, 2009
</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="center"><BR>/s/ JOHN J. STUART, JR.</TD>
 </TR>
 <TR style="font-size: 1px">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" valign="top"
align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="center">John J. Stuart, Jr.<BR> Senior Vice President and
Chief Financial Officer</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">2
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="center">EXHIBIT INDEX

<P style="font-size: 10pt" align="left">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD width="8%" style="border-bottom: 1px solid #000000">Exhibit&nbsp;No.</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%" align="center" style="border-bottom: 1px solid #000000">Description of Exhibit</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->

 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><BR>99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><BR>Press Release of Irvine Sensors Corporation,
dated January&nbsp;16, 2009</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">3
</DIV>

</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "c79549e8vk.htm", "description": "FORM 8-K", "secsgml_size_bytes": 10474}]
{"company-data": {"conformed-name": "IRVINE SENSORS CORP/DE/", "cik": "0000357108", "assigned-sic": "3674", "irs-number": "330280334", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-08402", "film-number": "09532041"}, "business-address": {"street1": "3001 REDHILL AVE", "city": "COSTA MESA", "state": "CA", "zip": "92626", "phone": "7145498211"}, "mail-address": {"street1": "3001 REDHILL AVE", "street2": "BLDG 3 STE 104", "city": "COSTA MESA", "state": "CA", "zip": "92626"}}
Filed by Bowne Pure Compliance
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): January 14, 2009
Irvine Sensors Corporation
(Exact name of registrant as specified in its charter)
Delaware
001-08402
33-0280334
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
3001 Red Hill Avenue, Costa
Mesa, California
92626
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(714) 549-8211
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 3.01. Notice of Delisting
or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of
Listing.
On January 14,
2009, Irvine Sensors Corporation (the "Company") received written
notification (the "Notice") from The Nasdaq Stock Market
("Nasdaq") that the Company fails to comply with the minimum
stockholders' equity, market value and net income requirements for
continued listing set forth in Nasdaq Marketplace Rule 4310(c)(3) (the
"Rule") because the Company's stockholders' equity is
below the Nasdaq minimum stockholders' equity listing requirement of
$2,500,000, the market value of the Company's listed securities is below
the Nasdaq minimum market value listing requirement of $35,000,000 and the
Company's net income from continuing operations is below the Nasdaq
minimum net income listing requirement of $500,000. The Notice states that the
Company has until January 29, 2009 to provide Nasdaq with a specific plan
to achieve and sustain compliance with the Nasdaq Capital Market listing
requirements, including the time frame for completion of such plan. The Notice
further states that if the Nasdaq staff (the "Staff") determines
that the Company's plan does not adequately address the issues noted
above, the Staff will provide written notice that the Company's
securities will be delisted. At that time, the Company may appeal the
Staff's determination to delist its securities to a Nasdaq Listing
Qualifications Panel.
Item 9.01. Financial Statements
and Exhibits.
(a) Not
Applicable.
(b) Not
Applicable.
(c) Not
Applicable.
(d) Exhibits.
Exhibit No.
Description of Exhibit
99.1
Press Release of Irvine Sensors Corporation,
dated January 16, 2009
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.
Irvine
Sensors Corporation
(Registrant)
Dated: January 16, 2009
/s/ JOHN J. STUART, JR.
John J. Stuart, Jr.
Senior Vice President and
Chief Financial Officer
EXHIBIT INDEX
Exhibit No.
Description of Exhibit
99.1
Press Release of Irvine Sensors Corporation,
dated January 16, 2009