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<font size="2" face="Times New Roman"><b>UNITED STATES</b></font>
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<font size="2" face="Times New Roman"><b>SECURITIES AND EXCHANGE COMMISSION</b></font>
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<font size="2" face="Times New Roman"><b>WASHINGTON, D. C.  20549</b></font>
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<font size="2" face="Times New Roman">______________</font>
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<font size="2" face="Times New Roman"><b>FORM 8-K</b></font>
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<font size="2" face="Times New Roman"><b>CURRENT REPORT</b></font>
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<font size="2" face="Times New Roman"><b>Pursuant to Section 13 or 15 (d) of the</b></font>
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<font size="2" face="Times New Roman"><b>Securities Exchange Act of 1934</b></font>
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<font size="2" face="Times New Roman">Date of Report (Date of earliest event reported): </font><font size="2" face="Times New Roman"><b>January 30, 2007</b></font>
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<font size="2" face="Times New Roman"><b>HELIOS &amp; MATHESON NORTH AMERICA INC.</b></font>
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<font size="2" face="Times New Roman">(Exact name of registrant as specified in its charter)</font>
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<p>&nbsp;<font size="2" face="Times New Roman"><b>New York</b></font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman"><b>   0-22945</b></font>&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman">      </font><font size="2" face="Times New Roman"><b>13-3169913</b></font>
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<font size="2" face="Times New Roman">(State or Other Jurisdiction</font>&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman">(Commission</font>&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman">   (I.R.S. Employer</font>
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<font size="2" face="Times New Roman">        </font>&nbsp;<font size="2" face="Times New Roman">of Incorporation)</font>&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman">File Number)</font>&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman">   Identification No.)</font>
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<font size="2" face="Times New Roman"><b>200 Park Avenue South, New York, New York 10003</b></font>
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<font size="2" face="Times New Roman">(Address of Principal Executive Offices) (Zip Code)</font>
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<p>&nbsp;<font size="2" face="Times New Roman">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>
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<p>&nbsp;<font size="2" face="Wingdings 2">?</font>&nbsp;<font size="2" face="Times New Roman">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font>
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<p>&nbsp;<font size="2" face="Wingdings 2">?</font>&nbsp;<font size="2" face="Times New Roman">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font>
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<p>&nbsp;<font size="2" face="Wingdings 2">?</font>&nbsp;<font size="2" face="Times New Roman">Pre-commencement communications pursuant to rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font>
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<p>&nbsp;<font size="2" face="Wingdings 2">?</font>&nbsp;<font size="2" face="Times New Roman">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font>
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<font size="2" face="Times New Roman"><b>ITEM 8.01.</b></font>&nbsp;<font size="2" face="Times New Roman"><b>OTHER EVENTS.</b></font>
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<p align="left">&nbsp;<font size="2" face="Times New Roman">Helios &amp; Matheson North America Inc. (the &ldquo;Company&rdquo;) is issuing a press release today announcing that it has changed its name from The A Consulting Team, Inc. </font>
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<p>&nbsp;<font size="2" face="Times New Roman">A copy of the Company&rsquo;s press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.</font>
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<font size="2" face="Times New Roman"><b>ITEM 9.01</b></font>&nbsp;<font size="2" face="Times New Roman"><b> FINANCIAL STATEMENTS AND EXHIBITS.</b></font>
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<font size="2" face="Times New Roman">(d) Exhibits.</font>
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<font size="2" face="Times New Roman">                EXHIBIT 99.1 </font>&nbsp;<font size="2" face="Times New Roman">Press Release, dated January 30, 2007.</font>
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<font size="2" face="Times New Roman">[Remainder of page intentionally left blank]</font>
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<font size="2" face="Times New Roman"><b>SIGNATURES</b></font>
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<font size="2" face="Times New Roman">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>
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<p align="left">&nbsp;&nbsp;<font size="2" face="Times New Roman">HELIOS &amp; MATHESON</font>
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<p align="left">&nbsp;&nbsp;<font size="2" face="Times New Roman">NORTH AMERICA INC.</font>
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<font size="2" face="Times New Roman">                                       </font>&nbsp;&nbsp;<font size="2" face="Times New Roman">By: </font><font size="2" face="Times New Roman"><u>/s/ Salvatore Quadrino</u></font>&nbsp;</p>
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<p align="left">&nbsp;&nbsp;<font size="2" face="Times New Roman">Chief Financial Officer</font>
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<font size="2" face="Times New Roman">Date:  January 30, 2007</font>
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<font size="2" face="Times New Roman"><b>Exhibit Index</b></font>
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<font size="2" face="Times New Roman"><b><u>Exhibit No.</u></b></font>&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman"><b><u>Description</u></b></font>
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<font size="2" face="Times New Roman">Exhibit 99.1        </font>&nbsp;&nbsp;<font size="2" face="Times New Roman">Press Release, dated January 30, 2007</font>
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3f276c8dd2c526ccd96cb6bb10ddb605.doc
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 30, 2007
HELIOS & MATHESON NORTH AMERICA INC.
(Exact name of registrant as specified in its charter)
New York
0-22945
13-3169913
(State or Other Jurisdiction
(Commission
(I.R.S. Employer
of Incorporation)
File Number)
Identification No.)
200 Park Avenue South, New York, New York 10003
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code
(212) 979-8228
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 8.01.
OTHER EVENTS.
Helios & Matheson North America Inc. (the "Company") is issuing a press release today announcing that it has changed its name from The A Consulting Team, Inc.
A copy of the Company's press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.
ITEM 9.01
FINANCIAL STATEMENTS AND EXHIBITS.
(d) Exhibits.
EXHIBIT 99.1
Press Release, dated January 30, 2007.
[Remainder of page intentionally left blank]
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.
HELIOS & MATHESON
NORTH AMERICA INC.
By:
/s/ Salvatore Quadrino
Chief Financial Officer
Date:  January 30, 2007
Exhibit Index
Exhibit No.
Description
Exhibit 99.1
Press Release, dated January 30, 2007