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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">UNITED
  STATES</font></div>
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  AND EXCHANGE COMMISSION</font></div>
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  D.C. 20549</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">FORM
  8-K</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">CURRENT
  REPORT</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
  to Section 13 or 15(d) of the</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
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  2008&#160;</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">SONA MOBILE HOLDINGS
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  Including Area Code:&#160; (212) 486-8887</font></font></div>
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  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 (see General Instruction A.2. below):</font></div>
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  pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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  pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))</font></div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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  communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
  240.13e-4(c))</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      </div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
  4.01.&#160; Changes in Registrant&#8217;s Certifying Accountant</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On June 3, 2008, Canadian accounting
  and professional services firms Meyers Norris Penny LLP and Horwath Orenstein
  LLP announced an agreement to merge in July 2008.&#160;&#160;Meyers Norris Penny
  LLP and Horwath Orenstein LLP were merged effective July 1, 2008 and are
  carrying on business as Meyers Norris Penny LLP.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>As a result of the merger described
  above, Horwath Orenstein LLP resigned as our independent auditor.&#160;&#160;We
  currently anticipate that the board of directors will recommend the appointment
  of Meyers Norris Penny LLP as our auditors for our fiscal year ended December
  31, 2008 at the Annual Shareholders&#8217; meeting expected to be held later this
  year.&#160;&#160;We were subsequently advised by the merged company that the
  current agreement for rates for the quarterly review for the fiscal period ended
  June 30, 2008 will be honored.</font></div><br><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font></font>Steps have been
  taken to ensure &#8220;old&#8221; Horwath Orenstein LLP will be able to provide re-issued
  reports if necessary and consents in any securities filings.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>The Meyers Norris Penny LLP audit
  opinion for our next set of financial statements will have a separate paragraph
  which indicates that our financial statements as at the previous year end (and
  for the year then ended) were audited by Horwath Orenstein LLP.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Horwath Orenstein LLP&#8217;s report on our
  financial statements for each of the fiscal years ended December 31, 2007 and
  2006 [collectively, the &#8220;Prior Fiscal Periods&#8221;] did not contain an adverse
  opinion or disclaimer of opinion, nor were such reports qualified or modified as
  to uncertainty, audit scope, or accounting principles.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>During either of the Prior Fiscal
  Periods or the period from January 1, 2008 through July 1, 2008 [the &#8220;Interim
  Period&#8221;], there were no disagreements between us and Horwath Orenstein LLP on
  any matter of accounting principles or practices, financial statement
  disclosure, or auditing scope or procedure [the &#8220;Disagreements&#8221;], which
  Disagreements, if not resolved to the satisfaction of Horwath Orenstein LLP,
  would have caused Horwath Orenstein LLP to make reference to the subject matter
  of the Disagreements in connection with its report on our financial
  statements.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>We did not consult with Meyers Norris
  Penny LLP with respect to either of the Prior Fiscal Periods or the Interim
  Period as regards either the application of accounting principles to a specified
  transaction, either completed or proposed, or the type of audit opinion that
  might be rendered on the Registrant&#8217;s financial statements, or any matter that
  was either the subject to any Disagreement or a reportable event as set forth in
  Items 304(a) (2) (i) and (ii) of Regulation S-B.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>We have provided Horwath Orenstein LLP
  with a copy of the disclosures we are making herein in response to Item 304(a)
  of Regulation S-B.&#160;&#160;We have requested that Horwath Orenstein LLP
  furnish us with a letter addressed to the Commission stating whether it agrees
  with the statements made by us.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><a name="fis_financial_statements_and_exhibits"><font style="FONT-WEIGHT: bold">Item
  9.01.&#160; </font></a></font><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Financial
  Statements and Exhibits</font><br><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
            <table cellpadding="0" cellspacing="0" width="100%">
                <tr>
                  <td align="left" valign="middle" width="12%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Exhibit Index
        </font></font></div>
                  </td>
                  <td align="left" valign="middle" width="66%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Description</font></font></div>
                  </td>
                </tr>
            </table>
          </div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <table cellpadding="0" cellspacing="0" width="100%">
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                <td align="left" valign="middle" width="12%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline">16.1</font></font></div>
                </td>
                <td align="left" valign="middle" width="66%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Letter
        from&#160;Meyers Norris&#160;Penny&#160;LLP regarding change in certifying
        accountant.</font></div>
                </td>
              </tr>
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      </div>
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        STEPHEN FELLOWS</font></div>
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text: item401_8k-070708.htm
  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 7,
  2008
  SONA MOBILE HOLDINGS
  CORP.
  (Exact Name of Registrant as Specified
  in its Charter)
  Delaware
  (State or Other Jurisdiction of
  Incorporation)
  000-12817
  95-3087593
  (Commission
        File Number)
  (IRS
        Employer Identification No.)
  245 Park
        Avenue, New York, New York
  10167
  (Address
        of Principal Executive Offices)
  (Zip
        Code)
  Registrant's Telephone Number,
  Including Area Code:  (212) 486-8887
  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 (see General Instruction A.2. below):
  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 June 3, 2008, Canadian accounting
  and professional services firms Meyers Norris Penny LLP and Horwath Orenstein
  LLP announced an agreement to merge in July 2008.  Meyers Norris Penny
  LLP and Horwath Orenstein LLP were merged effective July 1, 2008 and are
  carrying on business as Meyers Norris Penny LLP.
  As a result of the merger described
  above, Horwath Orenstein LLP resigned as our independent auditor.  We
  currently anticipate that the board of directors will recommend the appointment
  of Meyers Norris Penny LLP as our auditors for our fiscal year ended December
  31, 2008 at the Annual Shareholders' meeting expected to be held later this
  year.  We were subsequently advised by the merged company that the
  current agreement for rates for the quarterly review for the fiscal period ended
  June 30, 2008 will be honored.
  Steps have been
  taken to ensure "old" Horwath Orenstein LLP will be able to provide re-issued
  reports if necessary and consents in any securities filings.
  The Meyers Norris Penny LLP audit
  opinion for our next set of financial statements will have a separate paragraph
  which indicates that our financial statements as at the previous year end (and
  for the year then ended) were audited by Horwath Orenstein LLP.
  Horwath Orenstein LLP's report on our
  financial statements for each of the fiscal years ended December 31, 2007 and
  2006 [collectively, the "Prior Fiscal Periods"] did not contain an adverse
  opinion or disclaimer of opinion, nor were such reports qualified or modified as
  to uncertainty, audit scope, or accounting principles.
  During either of the Prior Fiscal
  Periods or the period from January 1, 2008 through July 1, 2008 [the "Interim
  Period"], there were no disagreements between us and Horwath Orenstein LLP on
  any matter of accounting principles or practices, financial statement
  disclosure, or auditing scope or procedure [the "Disagreements"], which
  Disagreements, if not resolved to the satisfaction of Horwath Orenstein LLP,
  would have caused Horwath Orenstein LLP to make reference to the subject matter
  of the Disagreements in connection with its report on our financial
  statements.
  We did not consult with Meyers Norris
  Penny LLP with respect to either of the Prior Fiscal Periods or the Interim
  Period as regards either the application of accounting principles to a specified
  transaction, either completed or proposed, or the type of audit opinion that
  might be rendered on the Registrant's financial statements, or any matter that
  was either the subject to any Disagreement or a reportable event as set forth in
  Items 304(a) (2) (i) and (ii) of Regulation S-B.
  We have provided Horwath Orenstein LLP
  with a copy of the disclosures we are making herein in response to Item 304(a)
  of Regulation S-B.  We have requested that Horwath Orenstein LLP
  furnish us with a letter addressed to the Commission stating whether it agrees
  with the statements made by us.
  Item
  9.01.
  Financial
  Statements and Exhibits
  Exhibit Index
  Description
  16.1
  Letter
        from Meyers Norris Penny LLP regarding change in certifying
        accountant.
  1
  SIGNATURE
  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.
  Sona
        Mobile Holdings Corp.
  (Registrant)
  Date:
        July 7, 2008
  By:
  /s/ 
        STEPHEN FELLOWS
  Name:
  Stephen
        Fellows
  Title:
  Chief Financial
        Officer
  2