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<title>Home Solutions of America, Inc, Form 8-K</title>



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<p align=center style='text-align:center'><b><font size="2">&nbsp;</font></b></p>









<p align=center style='text-align:center'><b>UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION <br>
Washington,
 D.C.&nbsp; 20549</b></p>



<p align=center style='text-align:center'><b><font size="2">______________________</font></b></p>



<p align="center"><b>FORM 8-K</b></p>

<p align=center style='text-align:center'><b>CURRENT REPORT <br>
<font size="2">Pursuant to Section 13 or 15(d) of the<br>
Securities Exchange Act of 1934</font></b></p>



<p align=center style='text-align:center'><b><font size="2">______________________</font></b></p>





<p align=center style='text-align:center'><font size="2">Date of Report (date of earliest event reported):&nbsp;
</font> <b><font size="2">August
14, 2006</font></b></p>



<p align=center style='text-align:center'><b><font size="5">Home Solutions of America, Inc.<br>
</font></b><font size="2">(Exact Name of Registrant as Specified in its Charter)</font></p>



<p align=center style='text-align:center'><b><font size="2">______________________________________________________________________________</font></b></p>



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    <td nowrap align="center"><b><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Delaware</font></b></td>
    <td nowrap align="center"><b><font size="2">001-31711</font></b></td>
    <td nowrap align="center"><b><font size="2">99-0273889</font></b></td>
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    <td nowrap align="center"><font size="2">(State of Incorporation)&nbsp;</font></td>
    <td nowrap align="center"><font size="2">(Commission File Number)</font></td>
    <td nowrap align="center"><font size="2">(IRS Employer Identification No.)</font></td>
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<p align="center"><b><font size="2">1500 Dragon Street, Suite B, Dallas, Texas 75207<br>
</font><i><font size="2">(</font></i></b><font size="2">Address of Principal Executive Offices</font><b><i><font size="2">)</font></i></b></p>
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      <td width="501"><font size="2">Registrant's Telephone
Number, Including Area Code:</font><b><font size="2"> </font></b></td>
      <td><b> <font size="2">(214) 623-8446</font></b></td>
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<p align=center style='text-align:center'><u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font> </u><b><u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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</font> </u></b><font size="2">Former name or address, if changed since last report</font></p>



<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></p>



<p style="margin-top: 0; margin-bottom: 0.001pt"><font size="2">[&nbsp;&nbsp; ] Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>

<p style="margin-top: 0; margin-bottom: 0.001pt"><font size="2">[&nbsp;&nbsp; ] Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style="margin-top: 0; margin-bottom: 0.001pt"><font size="2">[&nbsp;&nbsp; ] Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</font></p>

<p style="margin-top: 0; margin-bottom: 0.001pt"><font size="2">[&nbsp;&nbsp; ] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>



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<p style='text-align:justify'><b><font size="2">Item 7.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regulation
FD Disclosure.</font></b></p>



<p style='text-align:justify;text-indent:36.0pt'><font size="2">On August 14,
2006, Home Solutions of America, Inc. issued a press release reporting earnings
for the second quarter of 2006.&nbsp; A copy of the August 14<sup>th</sup> press
release, attached hereto as Exhibit 99.1, is being furnished pursuant to
Regulation FD and is incorporated by reference herein.</font></p>



<p style='text-align:justify;line-height:12.0pt'><u><font size="2">Limitation on Incorporation by Reference:</font></u><font size="2">&nbsp; In accordance with general instruction B.2 of
Form 8-K, the information in this Item 7.01 shall not be deemed to be &quot;filed&quot;
for the purposes of Section 18 of the Securities Exchange Act of 1934 or
otherwise subject to the liability of that section.</font></p>
<p style='text-align:justify;line-height:12.0pt'><font size="2">&nbsp;</font></p>



<p><b><font size="2">Item 9.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Statements and
Exhibits.&nbsp;</font></b></p>

<p><b><font size="2">(D)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</font></b></p>



<p><font size="2">99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Press Release dated August 14, 2006</font></p>
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<p align=center style='text-align:center'><b><font size="2">SIGNATURES</font></b></p>



<p style='text-align:justify'><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</font></p>



<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Home
Solutions of America, Inc.</font></p>







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      <td><font size="2">Date:&nbsp; August 14, 2006</font></td>
      <td width="411"><font size="2">By:&nbsp;
<i><u>&nbsp;&nbsp;&nbsp;&nbsp;/s/ Jeffrey M. Mattich&nbsp;&nbsp; </u></i></font><u>
      <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></td>
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      <td>&nbsp;</td>
      <td width="411"><font size="2">Name:&nbsp; Jeffrey M. Mattich</font></td>
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      <td>&nbsp;</td>
      <td width="411"><font size="2">Title:&nbsp; Chief Financial Officer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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<p align=center style='text-align:center'><b><u><font size="2">Exhibit Index</font></u></b></p>



<p style='page-break-after:avoid'><b><font size="2">&nbsp;</font></b></p>

<p><font size="2">99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Press Release dated August 14, 2006.</font></p>
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Home Solutions of America, 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):
August
14, 2006
Home Solutions of America, Inc.
(Exact Name of Registrant as Specified in its Charter)
______________________________________________________________________________
Delaware
001-31711
99-0273889
(State of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1500 Dragon Street, Suite B, Dallas, Texas 75207
(
Address of Principal Executive Offices
)
Registrant's Telephone
Number, Including Area Code:
(214) 623-8446
Former name or 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))
Item 7.01.              Regulation
FD Disclosure.
On August 14,
2006, Home Solutions of America, Inc. issued a press release reporting earnings
for the second quarter of 2006.  A copy of the August 14
th
press
release, attached hereto as Exhibit 99.1, is being furnished pursuant to
Regulation FD and is incorporated by reference herein.
Limitation on Incorporation by Reference:
In accordance with general instruction B.2 of
Form 8-K, the information in this Item 7.01 shall not be deemed to be "filed"
for the purposes of Section 18 of the Securities Exchange Act of 1934 or
otherwise subject to the liability of that section.
Item 9.01.              Financial Statements and
Exhibits.
(D)          Exhibits
99.1         Press Release dated August 14, 2006
2
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.
Home
Solutions of America, Inc.
Date:  August 14, 2006
By:
/s/ Jeffrey M. Mattich
Name:  Jeffrey M. Mattich
Title:  Chief Financial Officer
3
Exhibit Index
99.1         Press Release dated August 14, 2006.
4