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<TITLE> IDI, Inc. (Form: 8-K) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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	WASHINGTON, D.C. 20549
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	FORM 8-K
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	May 14, 2015
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	IDI, Inc.
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	Delaware
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	333-158336
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	77-0688094
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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______________<BR>
	(I.R.S. Employer
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	of incorporation)
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	File Number)
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	Identification No.)
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	2650 North Military Trail, Suite 300, Boca Raton, Florida
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	33431
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_________________________________<BR>
	(Address of principal executive offices)
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	&nbsp;
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___________<BR>
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	Registrant&#146;s telephone number, including area code:
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	561-757-4000
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	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
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	&nbsp;
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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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[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;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="left" style="font-size: 10pt"><FONT style="font-size: 12pt"><B>Item&nbsp;4.01. Changes in Registrant&#146;s Certifying Accountant.</B>
</FONT>

<P align="left" style="font-size: 12pt">On May&nbsp;14, 2015, the Audit Committee of the Board of Directors of IDI, Inc. (the &#147;Company&#148;)
appointed RBSM LLP (&#147;RBSM&#148;) as the Company&#146;s principal independent registered public accountant to
audit the Company&#146;s consolidated financial statements for the fiscal year ended December&nbsp;31, 2015.
This action effectively dismissed Marcum Bernstein & Pinchuk LLP (&#147;MBP&#148;) as of May&nbsp;14, 2015, as the
Company&#146;s principal independent registered public accountants.


<P align="left" style="font-size: 12pt">The audit report of MBP on the financial statements of the Company, as of and for the years ended
December&nbsp;31, 2014 and December&nbsp;31, 2013, did not contain any adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.


<P align="left" style="font-size: 12pt">During the years ended December&nbsp;31, 2014 and 2013, there were no disagreements with MBP on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or
procedure, which if not resolved to MBP&#146;s satisfaction would have caused it to make reference
thereto in connection with its reports on the financial statements for such years. During the years
ended December&nbsp;31, 2014 and 2013 and through May&nbsp;14, 2015, there were no reportable events of the
type described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.


<P align="left" style="font-size: 12pt">During the years ended December&nbsp;31, 2014 and 2013 and through May&nbsp;14, 2015, the Company did not
consult with RBSM with respect to any of (i)&nbsp;the application of accounting principles to a
specified transaction, either completed or proposed; (ii)&nbsp;the type of audit opinion that might be
rendered on the Company&#146;s financial statements; or (iii)&nbsp;any matter that was either the subject of
a disagreement (as defined in Item&nbsp;304(a)(1)(iv) of Regulation&nbsp;S-K) or an event of the type
described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.


<P align="left" style="font-size: 12pt">The Company provided MBP with a copy of the foregoing disclosure and requested MBP to furnish the
Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made therein. A copy of such letter, dated May&nbsp;20, 2015, furnished by MBP is
filed as Exhibit&nbsp;16.1 to this Current Report on Form 8-K.

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    <TD align="left" valign="top"><FONT style="font-size: 11pt"><B>FINANCIAL STATEMENTS AND EXHIBITS.</B></FONT></TD>
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<P align="left" style="font-size: 11pt; text-indent: 1%">&nbsp;&nbsp;(d) Exhibits

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter to SEC from Marcum Bernstein &#038; Pinchuk LLP dated May&nbsp;20, 2015</DIV></TD>
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	SIGNATURES
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	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.
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	IDI, Inc.
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<I>
	May 20, 2015
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	By:
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<I>
	/s/ Derek Dubner
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<I>
	Name: Derek Dubner
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<I>
	Title: Co-CEO
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	Exhibit&nbsp;Index
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	Exhibit No.
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	Description
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	16.1
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Letter to SEC from Marcum Bernstein & Pinchuk LLP dated May 20, 2015
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IDI, 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):
May 14, 2015
IDI, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)
Delaware
333-158336
77-0688094
_____________________
(State or other jurisdiction
_____________
(Commission
______________
(I.R.S. Employer
of incorporation)
File Number)
Identification No.)
2650 North Military Trail, Suite 300, Boca Raton, Florida
33431
_________________________________
(Address of principal executive offices)
___________
(Zip Code)
Registrant's telephone number, including area code:
561-757-4000
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:
[  ]  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))
Top of the Form
Item 4.01. Changes in Registrant's Certifying Accountant.
On May 14, 2015, the Audit Committee of the Board of Directors of IDI, Inc. (the "Company")
appointed RBSM LLP ("RBSM") as the Company's principal independent registered public accountant to
audit the Company's consolidated financial statements for the fiscal year ended December 31, 2015.
This action effectively dismissed Marcum Bernstein & Pinchuk LLP ("MBP") as of May 14, 2015, as the
Company's principal independent registered public accountants.
The audit report of MBP on the financial statements of the Company, as of and for the years ended
December 31, 2014 and December 31, 2013, did not contain any 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, 2014 and 2013, there were no disagreements with MBP on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or
procedure, which if not resolved to MBP's satisfaction would have caused it to make reference
thereto in connection with its reports on the financial statements for such years. During the years
ended December 31, 2014 and 2013 and through May 14, 2015, there were no reportable events of the
type described in Item 304(a)(1)(v) of Regulation S-K.
During the years ended December 31, 2014 and 2013 and through May 14, 2015, the Company did not
consult with RBSM with respect to any of (i) the application of accounting principles to a
specified transaction, either completed or proposed; (ii) the type of audit opinion that might be
rendered on the Company's financial statements; or (iii) any matter that was either the subject of
a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or an event of the type
described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided MBP with a copy of the foregoing disclosure and requested MBP to furnish the
Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made therein. A copy of such letter, dated May 20, 2015, furnished by MBP is
filed as Exhibit 16.1 to this Current Report on Form 8-K.
ITEM 9.01.
FINANCIAL STATEMENTS AND EXHIBITS.
(d) Exhibits
Exhibit No.
Exhibit Description
16.1
Letter to SEC from Marcum Bernstein & Pinchuk LLP dated May 20, 2015
Top of the Form
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.
IDI, Inc.
May 20, 2015
By:
/s/ Derek Dubner
Name: Derek Dubner
Title: Co-CEO
Top of the Form
Exhibit Index
Exhibit No.
Description
16.1
Letter to SEC from Marcum Bernstein & Pinchuk LLP dated May 20, 2015