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

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

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

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of
earliest event reported): May 20, 2009</B>

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<P align="center" style="font-size: 24pt"><B>RCN Corporation<BR></B>
<FONT style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</FONT>

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    <TD width="32%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
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    <TD width="32%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>Delaware</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>001-16805</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>22-3498533</B></TD>
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<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>
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    <TD width="49%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="49%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>196 Van Buren Street, Herndon, Virginia <BR></B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>20170</B></TD>
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<TR valign="top">
    <TD>(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD>(Zip Code)</TD>
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<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(703) 434-8200</B>


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    <TD nowrap style="border-bottom: 1px solid #000000"><B>Not Applicable<BR></B></TD>
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    <TD nowrap>(Former name or former address if changed since last report.)</TD>
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<P align="left" style="font-size: 10pt">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 align="left" style="font-size: 10pt">
<FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>
<FONT face="Wingdings">&#111;</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">&#111;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P align="center" style="font-size: 10pt; display: none">1
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<P align="left" style="margin-left:1%; font-size: 10pt"><B>Item&nbsp;4.01. Changes in Registrant&#146;s Certifying Accountant.</B>


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    <TD width="1%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>On May&nbsp;20, 2009, RCN Corporation dismissed Friedman LLP (&#147;Friedman&#148;) as the Company&#146;s independent
registered public accounting firm. The decision to dismiss Friedman was considered and approved by the Audit
Committee of the Board of Directors. Friedman&#146;s audit reports on the Company&#146;s consolidated financial
statements as of and for the years ended December&nbsp;31, 2008 and 2007 did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting
principles. The audit reports of Friedman on the effectiveness of internal control over financial reporting as
of December&nbsp;31, 2008 and 2007 did not contain an adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope, or accounting principles. During the years ended
December&nbsp;31, 2008 and 2007, and during the subsequent interim
period from January&nbsp;1, 2009 through May&nbsp;20, 2009,
there were no disagreements between the Company and Friedman on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved
to Friedman&#146;s satisfaction, would have caused Friedman to make reference to the subject matter of any such
disagreements in connection with their reports on the Company&#146;s consolidated financial statements for such
years. During the years ended December&nbsp;31, 2008 and 2007, and during the subsequent interim period from
January&nbsp;1, 2009 through May&nbsp;20, 2009, there were no &#147;reportable events&#148; of the type described in Item&nbsp;304
(a)(1)(v) of Regulation&nbsp;S-K. The Company has provided a copy of this Current Report on Form 8-K to Friedman
and has requested that Friedman furnish a letter addressed to the Securities and Exchange Commission stating
whether or not Friedman agrees with the above statements made by the Company. A copy of Friedman&#146;s letter,
dated May&nbsp; 20, 2009, is furnished herewith as Exhibit&nbsp;16.1 to this Current Report on Form 8-k.</TD>
</TR>

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    <TD width="1%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>On May&nbsp;20, 2009, the Company appointed BDO Seidman LLP (&#147;BDO&#148;) to serve as its new independent registered
public accounting firm. The decision to engage BDO was approved by the Audit Committee of the Board of
Directors of the Company. During the fiscal years ended December&nbsp;31, 2008 and 2007, and through the date of
the appointment of BDO as the Company&#146;s independent registered public accounting firm, neither the Company, nor
anyone acting on its behalf, consulted with BDO on any matters or events of the type described in Item
304(a)(2) of Regulation&nbsp;S-K.</TD>
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<P align="left" style="font-size: 10pt"><B>Item&nbsp;9.01. Financial Statements and Exhibits.</B>


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    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Exhibits.</TD>
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<P align="left" style="margin-left:2%; font-size: 10pt">16.1 Letter of Friedman LLP

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



<P align="left" style="font-size: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned hereunto duly authorized.



<P align="left" style="margin-left:48%; font-size: 10pt"><B>RCN CORPORATION</B>


<P align="left" style="font-size: 10pt">Date: May&nbsp;20, 2009



<P align="left" style="margin-left:48%; font-size: 10pt; margin-top: -11pt">By: <U> <B>/</B>s/ Michael T.
Sicoli&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
<BR>
Name: Michael T. Sicoli
<BR>
Title: Executive Vice President and
<BR>
Chief Financial Officer


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




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<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>EXHIBIT INDEX</B>
</DIV>

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    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">16.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter of Friedman LLP</TD>
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{"company-data": {"conformed-name": "RCN CORP /DE/", "cik": "0001041858", "assigned-sic": "4813", "irs-number": "223498533", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-16805", "film-number": "09846016"}, "business-address": {"street1": "196 VAN BUREN STREET", "city": "HERNDON", "state": "VA", "zip": "20170", "phone": "7034348200"}, "mail-address": {"street1": "196 VAN BUREN STREET", "city": "HERNDON", "state": "VA", "zip": "20170"}}
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 20, 2009
RCN Corporation
(Exact name of registrant as specified in its charter)
Delaware
001-16805
22-3498533
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
196 Van Buren Street, Herndon, Virginia
20170
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(703) 434-8200
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:
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.
(a)
On May 20, 2009, RCN Corporation dismissed Friedman LLP ("Friedman") as the Company's independent
registered public accounting firm. The decision to dismiss Friedman was considered and approved by the Audit
Committee of the Board of Directors. Friedman's audit reports on the Company's consolidated financial
statements as of and for the years ended December 31, 2008 and 2007 did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting
principles. The audit reports of Friedman on the effectiveness of internal control over financial reporting as
of December 31, 2008 and 2007 did not contain an adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope, or accounting principles. During the years ended
December 31, 2008 and 2007, and during the subsequent interim
period from January 1, 2009 through May 20, 2009,
there were no disagreements between the Company and Friedman on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved
to Friedman's satisfaction, would have caused Friedman to make reference to the subject matter of any such
disagreements in connection with their reports on the Company's consolidated financial statements for such
years. During the years ended December 31, 2008 and 2007, and during the subsequent interim period from
January 1, 2009 through May 20, 2009, there were no "reportable events" of the type described in Item 304
(a)(1)(v) of Regulation S-K. The Company has provided a copy of this Current Report on Form 8-K to Friedman
and has requested that Friedman furnish a letter addressed to the Securities and Exchange Commission stating
whether or not Friedman agrees with the above statements made by the Company. A copy of Friedman's letter,
dated May  20, 2009, is furnished herewith as Exhibit 16.1 to this Current Report on Form 8-k.
(b)
On May 20, 2009, the Company appointed BDO Seidman LLP ("BDO") to serve as its new independent registered
public accounting firm. The decision to engage BDO was approved by the Audit Committee of the Board of
Directors of the Company. During the fiscal years ended December 31, 2008 and 2007, and through the date of
the appointment of BDO as the Company's independent registered public accounting firm, neither the Company, nor
anyone acting on its behalf, consulted with BDO on any matters or events of the type described in Item
304(a)(2) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d)
Exhibits.
16.1 Letter of Friedman LLP
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned hereunto duly authorized.
RCN CORPORATION
Date: May 20, 2009
By:
/
s/ Michael T.
Sicoli
Name: Michael T. Sicoli
Title: Executive Vice President and
Chief Financial Officer
EXHIBIT INDEX
Exhibit No.
Description
16.1
Letter of Friedman LLP