<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): February 6, 2009</B>



<P style="font-size: 24pt" align="center"><B>Home Solutions of America,
Inc.<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>001-31711</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>99-0273889</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>1340 Poydras Street, Suite
1800, New Orleans, Louisiana<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>70112</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>(504) 562-5700</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>&nbsp;</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="justify"><B>Item&nbsp;4.01 Changes in
Registrant&#8217;s Certifying Accountant.</B>

<P style="font-size: 10pt" align="justify">On February&nbsp;6, 2009, the
Company received notice that KMJ Corbin &amp; Company, LLP (Corbin) had
resigned as the Company&#8217;s independent registered public accounting firm.
Corbin had been the Company&#8217;s independent registered public accounting
firm dating back to the year ended December&nbsp;31, 2002 and had spent the
past fourteen months working closely with the Company with respect to restating
the Company&#8217;s previously issued March&nbsp;31, 2007 and June&nbsp;30,
2007 Form 10-Q&#8217;s. Corbin&#8217;s audit reports for the previous two
years, did not contain an adverse opinion or a disclaimer of opinion nor were
they qualified or modified as to uncertainty, audit scope, or accounting
principles. Corbin&#8217;s resignation involved a disagreement with management
involving revenue recognition with respect to $3&nbsp;million of mobilization
revenues associated with certain contracts entered into between the Company and
a key customer during the first quarter of 2006. In connection with
its resignation, Corbin advised the Audit Committee of the
Company&#146;s Board of Directors (&#147;Audit Committee&#148;) that
the reason for its resignation is that information has come to
Corbin&#146;s attention that has led it to no longer be able to rely
on management&#146;s representations and has made it unwilling to be
associated with the financial statements prepared by management. The Company vigorously disagrees
with this conclusion.

<P style="font-size: 10pt" align="justify"><B>Item&nbsp;4.02 Non-Reliance on
Previously Issued Financial Statement or a Related Audit Report or Completed
Interim Review</B>

<P style="font-size: 10pt" align="justify">On February&nbsp;9, 2009, the Audit
Committee of the Company received notice from Corbin, stating that Corbin had
concluded that the Company&#8217;s previously issued consolidated financial
statements for the quarterly periods ending March&nbsp;31, 2006, June&nbsp;30,
2006 and September&nbsp;30, 2006, included in the Company&#8217;s quarterly
reports on Form 10-Q and the Company&#8217;s previously issued consolidated
financial statements for the year ending December&nbsp;31, 2006 included in the
Company&#8217;s annual report on Form 10-K should not be relied upon. On
February&nbsp;10, 2009, the Audit Committee discussed the matters raised by
Corbin with representatives of that firm. At this time, the Company is
evaluating Corbin&#8217;s notification and has not concluded whether the
accounting treatment was a departure from accounting principles generally
accepted in the United States (US GAAP). At this time, the Company is acting on
the audit committee&#8217;s recommendation to investigate the situation and the
Company is currently in the process of engaging other auditors to ascertain
whether there has been a departure from US GAAP.

<P style="font-size: 10pt" align="justify">As required by Item&nbsp;4.02(c) of
Form 8-K, the Company has provided a copy of this report on Form 8-K to Corbin,
and has requested Corbin to furnish the Company as promptly as possible a
letter addressed to the Securities and Exchange Commission stating whether KMJ
Corbin agrees with the statements made by the Company herein and, if not,
stating those matters in which it does not agree. A copy of this letter is
included as Exhibit&nbsp;99.1 to this Form&nbsp;8-K.

<P style="font-size: 10pt" align="justify"><B>Item&nbsp;8.01 Other Events</B>

<P style="font-size: 10pt" align="justify">On October&nbsp;15, 2008, the
Company was served a lawsuit by its former law firm, Morgan Lewis &amp;
Bockius, LLP (MLB) alleging the Company&#8217;s refusal of payment of
agreed-upon legal fees. The suit alleges MLB is owed $2.5&nbsp;million in
unpaid legal fees. The Company answered the lawsuit on February&nbsp;11, 2009
and asserted several counter claims. The Company intends to vigorously defend
itself with respect to this matter.

<P style="font-size: 10pt" align="justify"><B>FORWARD LOOKING STATEMENTS</B>
<BR>
This Current Report on Form 8-K contains forward-looking statements made
pursuant to the safe harbor provisions of the Private Securities Litigation
Reform Act of 1995 under Section&nbsp;27A of the Securities Act of 1933, as
amended, and Section&nbsp;21E of the Securities Exchange Act of 1934, as
amended.

<P style="font-size: 10pt" align="justify">Forward-looking statements include
statements with respect to our beliefs, plans, objectives, goals, expectations,
anticipations, assumptions, estimates, intentions, and future performance, and
involve known and unknown risks, uncertainties and other factors, which may be
beyond our control, and which may cause our actual results, performance or
achievements to be materially different from future results, performance or
achievements expressed or implied by such forward-looking statements. All
statements other than statements of historical fact are statements that could
be forward-looking statements. You can identify these forward-looking
statements through our use of words such as &#8220;may,&#8221;
&#8220;will,&#8221; &#8220;can&#8221; &#8220;anticipate,&#8221;
&#8220;assume,&#8221; &#8220;should,&#8221; &#8220;indicate,&#8221;
&#8220;would,&#8221; &#8220;believe,&#8221; &#8220;contemplate,&#8221;
&#8220;expect,&#8221; &#8220;seek,&#8221; &#8220;estimate,&#8221;
&#8220;continue,&#8221; &#8220;plan,&#8221; &#8220;point to,&#8221;
&#8220;project,&#8221; &#8220;predict,&#8221; &#8220;could,&#8221;
&#8220;intend,&#8221; &#8220;target,&#8221;
&#8220;potential,&#8221; and other similar words and expressions of the future.
Forward-looking statements may not be realized due to a variety of factors,
including, without limitation, future economic, competitive and market
conditions, regulatory framework, and future business decisions, and the other
factors referenced in our Annual Report on Form 10-K for the year ended
December&nbsp;31, 2006, which contains a list of specific risk factors that
could cause actual results to differ materially from those indicated by our
forward-looking statements made in this Current Report on Form 8-K.

<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="justify"><b>Item&nbsp;9.01 Financial Statements and Exhibits </B>


<P style="font-size: 10pt" align="justify">(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="5%">&nbsp;</TD>
  <TD width="3%">&nbsp;</TD>
  <TD width="92%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Letter from KMJ Corbin &amp; Company LLP to the
SEC dated February&nbsp;12, 2009</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

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

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

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

<P style="font-size: 10pt; text-indent: 3%" align="justify">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 thereunto duly
authorized. &nbsp;

<P style="font-size: 10pt; margin-left: 45%" align="justify">Home Solutions of
America, Inc.

<P style="font-size: 10pt; margin-left: 45%" align="justify">By: <U>/s/ <I>V. Chase McCrea
III&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I></U>
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">

 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000"
valign="top">
  <TD nowrap align="left" width="3%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>
<DIV style="text-align: justify">V. Chase McCrea III<BR>
Interim &#8212; Chief
Financial Officer&nbsp;</DIV>
</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="justify">Dated: February&nbsp;12, 2009

<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">4
</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"><B>Exhibit&nbsp;Index</B>
<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">99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Letter from KMJ Corbin &amp; Company LLP to the
SEC dated February&nbsp;12, 2009</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

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

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

<P style="display: none; font-size: 10pt" align="center">5
</DIV>

</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "c81059e8vk.htm", "description": "FORM 8-K", "secsgml_size_bytes": 14156}]
{"company-data": {"conformed-name": "HOME SOLUTIONS OF AMERICA INC", "cik": "0000855424", "assigned-sic": "8741", "irs-number": "990273889", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-31711", "film-number": "09597325"}, "business-address": {"street1": "1500 DRAGON STREET - SUITE B", "street2": "-", "city": "DALLAS", "state": "TX", "zip": "75207", "phone": "214-623-8446"}, "mail-address": {"street1": "1500 DRAGON STREET - SUITE B", "street2": "-", "city": "DALLAS", "state": "TX", "zip": "75207"}, "former-company": [{"former-conformed-name": "NEXTGEN COMMUNICATIONS CORP", "date-changed": "20010814"}, {"former-conformed-name": "U S INDUSTRIAL SERVICES INC", "date-changed": "19980629"}, {"former-conformed-name": "EIF HOLDINGS INC", "date-changed": "19930621"}]}
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): February 6, 2009
Home Solutions of America,
Inc.
(Exact name of registrant as
specified in its charter)
Delaware
001-31711
99-0273889
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1340 Poydras Street, Suite
1800, New Orleans, Louisiana
70112
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(504) 562-5700
(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 4.01 Changes in
Registrant's Certifying Accountant.
On February 6, 2009, the
Company received notice that KMJ Corbin & Company, LLP (Corbin) had
resigned as the Company's independent registered public accounting firm.
Corbin had been the Company's independent registered public accounting
firm dating back to the year ended December 31, 2002 and had spent the
past fourteen months working closely with the Company with respect to restating
the Company's previously issued March 31, 2007 and June 30,
2007 Form 10-Q's. Corbin's audit reports for the previous two
years, did not contain an adverse opinion or a disclaimer of opinion nor were
they qualified or modified as to uncertainty, audit scope, or accounting
principles. Corbin's resignation involved a disagreement with management
involving revenue recognition with respect to $3 million of mobilization
revenues associated with certain contracts entered into between the Company and
a key customer during the first quarter of 2006. In connection with
its resignation, Corbin advised the Audit Committee of the
Company's Board of Directors ("Audit Committee") that
the reason for its resignation is that information has come to
Corbin's attention that has led it to no longer be able to rely
on management's representations and has made it unwilling to be
associated with the financial statements prepared by management. The Company vigorously disagrees
with this conclusion.
Item 4.02 Non-Reliance on
Previously Issued Financial Statement or a Related Audit Report or Completed
Interim Review
On February 9, 2009, the Audit
Committee of the Company received notice from Corbin, stating that Corbin had
concluded that the Company's previously issued consolidated financial
statements for the quarterly periods ending March 31, 2006, June 30,
2006 and September 30, 2006, included in the Company's quarterly
reports on Form 10-Q and the Company's previously issued consolidated
financial statements for the year ending December 31, 2006 included in the
Company's annual report on Form 10-K should not be relied upon. On
February 10, 2009, the Audit Committee discussed the matters raised by
Corbin with representatives of that firm. At this time, the Company is
evaluating Corbin's notification and has not concluded whether the
accounting treatment was a departure from accounting principles generally
accepted in the United States (US GAAP). At this time, the Company is acting on
the audit committee's recommendation to investigate the situation and the
Company is currently in the process of engaging other auditors to ascertain
whether there has been a departure from US GAAP.
As required by Item 4.02(c) of
Form 8-K, the Company has provided a copy of this report on Form 8-K to Corbin,
and has requested Corbin to furnish the Company as promptly as possible a
letter addressed to the Securities and Exchange Commission stating whether KMJ
Corbin agrees with the statements made by the Company herein and, if not,
stating those matters in which it does not agree. A copy of this letter is
included as Exhibit 99.1 to this Form 8-K.
Item 8.01 Other Events
On October 15, 2008, the
Company was served a lawsuit by its former law firm, Morgan Lewis &
Bockius, LLP (MLB) alleging the Company's refusal of payment of
agreed-upon legal fees. The suit alleges MLB is owed $2.5 million in
unpaid legal fees. The Company answered the lawsuit on February 11, 2009
and asserted several counter claims. The Company intends to vigorously defend
itself with respect to this matter.
FORWARD LOOKING STATEMENTS
This Current Report on Form 8-K contains forward-looking statements made
pursuant to the safe harbor provisions of the Private Securities Litigation
Reform Act of 1995 under Section 27A of the Securities Act of 1933, as
amended, and Section 21E of the Securities Exchange Act of 1934, as
amended.
Forward-looking statements include
statements with respect to our beliefs, plans, objectives, goals, expectations,
anticipations, assumptions, estimates, intentions, and future performance, and
involve known and unknown risks, uncertainties and other factors, which may be
beyond our control, and which may cause our actual results, performance or
achievements to be materially different from future results, performance or
achievements expressed or implied by such forward-looking statements. All
statements other than statements of historical fact are statements that could
be forward-looking statements. You can identify these forward-looking
statements through our use of words such as "may,"
"will," "can" "anticipate,"
"assume," "should," "indicate,"
"would," "believe," "contemplate,"
"expect," "seek," "estimate,"
"continue," "plan," "point to,"
"project," "predict," "could,"
"intend," "target,"
"potential," and other similar words and expressions of the future.
Forward-looking statements may not be realized due to a variety of factors,
including, without limitation, future economic, competitive and market
conditions, regulatory framework, and future business decisions, and the other
factors referenced in our Annual Report on Form 10-K for the year ended
December 31, 2006, which contains a list of specific risk factors that
could cause actual results to differ materially from those indicated by our
forward-looking statements made in this Current Report on Form 8-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
99.1
Letter from KMJ Corbin & Company LLP to the
SEC dated February 12, 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 thereunto duly
authorized.
Home Solutions of
America, Inc.
By:
/s/
V. Chase McCrea
III
V. Chase McCrea III
Interim — Chief
Financial Officer
Dated: February 12, 2009
Exhibit Index
99.1
Letter from KMJ Corbin & Company LLP to the
SEC dated February 12, 2009