<html>

<head>
<title>SECURITIES AND EXCHANGE COMMISSI</title>
</head>

<body>

<p class="MsoNormal" align="center" style="text-align:center;mso-pagination:none;
mso-layout-grid-align:none;text-autospace:none">&nbsp;</p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0"><b><font size="5">SECURITIES
AND EXCHANGE COMMISSION</font>

</b></p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">WASHINGTON,
DC 20549

</p>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">&nbsp;

</p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0"><b><font size="5">FORM
8-K</font>

</b></p>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">&nbsp;

</p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0"><b>CURRENT
REPORT PURSUANT

</b></p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0"><b>TO
SECTION 13 OR 15(d)

</b></p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0"><b>OF
THE

</b></p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0"><b>SECURITIES
EXCHANGE ACT OF 1934

</b></p>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">&nbsp;

</p>
<p class="MsoNormal" align="center" style="text-align: center; text-autospace: none; margin-top:0; margin-bottom:0">
<u>February 11, 2010</u></p>
<p class="MsoNormal" align="center" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 12pt"><font size="2">Date
of report (Date of earliest event reported)</font>

</p>
<p class="MsoNormal" align="center" style="text-align:center;mso-pagination:none;
mso-layout-grid-align:none;text-autospace:none; margin-top:0; margin-bottom:0">
<u><b><font size="5">BINGO.COM,
LTD.</font>

</b></u></p>
<p class="MsoNormal" align="center" style="text-align: center; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0"><font size="2">(Exact
Name of Registrant as Specified in Its Charter)</font>

</p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">&nbsp;

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center"><b><u>ANGUILLA,
        BRITISH WEST INDIES</u></b>

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center"><font size="2">(State or Other Jurisdiction of Incorporation)</font>

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">&nbsp;

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center"><b><u>&nbsp;333-120120-01&nbsp;&nbsp;</u>&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;
        <u>98-0206369</u></b>

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">
        (Commission File
        Number)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        (IRS Employer Identification No.)</font>

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">&nbsp;

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center">&nbsp;&nbsp;&nbsp;&nbsp;
        <b>NATIONAL BANK OF ANGUILLA, 1ST FLOOR, ST MARY'S ROAD&nbsp;</b>

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center"><b><u>&nbsp;&nbsp;
        TV1 02P, THE VALLEY, ANGUILLA, BRITISH WEST INDIES&nbsp;&nbsp;&nbsp;</u></b>

        </p>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center"><font size="2">(Address of Principal
        Executive Offices)</font>

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0">&nbsp;

        </p>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center"><b><u>&nbsp;&nbsp;&nbsp;(264)
461-2646</u></b>

        </p>
        <p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin-top: 0; margin-bottom: 0" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        (Registrant's Telephone Number, Including Area Code)</font>

        </p>
<font FACE="Times New Roman" SIZE="2">
<p ALIGN="LEFT">Check the appropriate box below if the Form 8-K filing is
intended to simultaneously satisfy the filing obligation of the registrant</font>
<font FACE="Times New Roman" SIZE="2">under any of the following provisions (see
General Instruction A.2. below):</p>
<p ALIGN="LEFT">[ ] Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425)</p>
<p ALIGN="LEFT">[ ] Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12)</p>
<p ALIGN="LEFT">[ ] Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))</p>
<p ALIGN="LEFT">[ ] Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))</p>
</font>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; border-bottom-style: solid">&nbsp;

</p>

	<p class="MsoNormal" style="margin-bottom:6.0pt"><u>
	Item 4.01 Changes in Registrant's Certifying
	Accountant</u></p>
	<p class="MsoNormal" style="margin-bottom:6.0pt"><i>
	(a) Previous independent registered public
	accounting firm</i></p>
	<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify">
	On February 1, 2010 (the "Dismissal Date"),
	Bingo.com, Ltd.&nbsp; (the "Company") dismissed Dohan and Company, CPA's, as its
	independent certifying accountant. The Company's Board of Directors approved
	of the dismissal on November 16, 2009. There were no disputes or
	disagreements between Dohan and Company, CPA's and the Company during the
	previous two fiscal years. Except for the provision of a "Going Concern"
	opinion, the reports of Dohan and Company, CPA's on the Company's financial
	statements for the years ended December 31, 2008 and 2007 did not contain an
	adverse opinion or disclaimer of opinion, and such reports were not
	qualified or modified as to uncertainty, audit scope, or accounting
	principle.</p>
	<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify">
	During the years ended December 31, 2008 and
	2007, and through the Dismissal Date, the Company has not had any
	disagreements with Dohan and Company, CPA's on any matter of accounting
	principles or practices, financial statement disclosure or auditing scope or
	procedure, which disagreements, if not resolved to Dohan and Company, CPA's
	satisfaction, would have caused them to make reference thereto in their
	reports on the Company's financial statements for such years.</p>
	<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify">
	During the years ended December 31, 2008 and
	2007, and through the Dismissal Date, there were no reportable events, as
	defined in Item&nbsp;304(a)(1)(v) of Regulation S-K.</p>
	<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify">
	The Company provided Dohan and Company,
	CPA's with a copy of this Current Report on Form 8-K prior to its filing
	with the Securities and Exchange Commission ("SEC") and requested that Dohan
	and Company, CPA's furnish the Company with a letter addressed to the SEC
	stating whether it agrees with the above statements and, if it does not
	agree, the respects in which it does not agree, a copy of which is filed as
	Exhibit 16.1 herewith.</p>
	<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify"><i>
	New independent registered public accounting
	firm</i></p>
	<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify">
	On February 4, 2010, the Company engaged
	Davidson &amp; Company LLP, as its independent registered public accounting
	firm, to audit the Company's financial statements. The decision to engage
	Davidson &amp; Company LLP was approved by the Company's Board of Directors at a
	Board meeting called for such purpose.</p>
	<p class="MsoNormal" style="text-align:justify">
	Davidson &amp; Company LLP had previously been
	contracted by Dohan and Company, CPA's to perform audit work on the Company
	for the fiscal years ended December 31, 2008 and 2007. All audit work
	conducted by Davidson &amp; Company LLP was reviewed by Dohan and Company,
	CPA's. Other than communications in connection with the audit work performed
	by Davidson &amp; Company LLP for these periods, there were no discussions
	between the Company and Davidson &amp; Company LLP regarding the application of
	accounting principles to specific completed or contemplated transactions, or
	the type of audit opinion that might be rendered on the Company's financial
	statements. Furthermore, other than communications in connection with the
	audit work performed by Davidson &amp; Company LLP, no written or oral advice
	was provided by Davidson &amp; Company LLP that was an important factor
	considered by the Company in reaching a decision as to any accounting,
	auditing or financial reporting issue.</p>
	<p class="MsoNormal">&nbsp;</p>
	<p class="MsoNormal" style="margin-bottom:6.0pt">
	Item 9.01&nbsp; Financial Statements and Exhibits
	</p>
	<p class="MsoNormal">(d)&nbsp; Exhibits</p>
	<p class="MsoNormal">&nbsp;</p>
	<p class="MsoNormal">The following exhibit
	is filed herewith:</p>
	<p class="MsoNormal">&nbsp;</p>
	<p class="MsoNormal">
	Exhibit&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; Description</p>
	<p class="MsoNormal" style="text-indent: -108.0pt; margin-left: 108.0pt">
	16.1&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;
	Letter of Dohan and Company, CPA's as of February 4, 2010.</p>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; border-bottom-style: solid">&nbsp;

</p>

	<p class="MsoNormal">&nbsp;</p>
	<p class="MsoNormal" style="text-autospace: none" align="center"><b>SIGNATURES </b>
	</p>
	<p class="MsoNormal" style="text-autospace: none">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. </p>
	<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt; text-autospace: none; margin-top:0; margin-bottom:0">
	<b>BINGO.COM, LTD.</b></p>
	<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt; text-autospace: none; margin-top:0; margin-bottom:0">
	(Registrant)</p>
	<p class="MsoNormal" style="margin-left:180.0pt;text-indent:36.0pt">&nbsp;</p>
	<p class="MsoNormal" style="margin-left:180.0pt;text-indent:36.0pt">&nbsp;</p>
	<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">Date : February 11,
	2010&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; By:<b><u>/s/ T. M. Williams</u></b><u>
	</u></p>
	<p class="MsoNormal" style="margin-left:180.0pt;text-indent:36.0pt; margin-top:0; margin-bottom:0"><i>T.M.
	WILLIAMS, </i></p>
	<p class="MsoNormal" style="margin-left:180.0pt;text-indent:36.0pt; margin-top:0; margin-bottom:0"><i>
	President and Director</i></p>
	<div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 3.0pt;
padding:0cm 0cm 0cm 0cm">
		<p class="form10bctextkeep" style="border: medium none; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom: .0001pt; padding: 0cm">
		&nbsp;</div>
	<p class="MsoNormal">&nbsp;<p class="AuditBody" align="center" style="margin-top:0cm;text-align:center">
<b><u>Exhibit 16.1
</u></b></p>
<p class="AuditBody" align="center" style="margin-top:0cm;text-align:center"><b>
&nbsp;</b></p>
<p class="AuditBody" style="margin-top:0cm; margin-bottom:0"><b>
Dohan and
Company&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;
7700 North Kendall
Drive, #200</b></p>
<p class="AuditBody" style="margin-top:0cm; margin-bottom:0"><b>
Certified Public
Accountants&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; Miami, Florida 33156-7578</b></p>
<p class="AuditBody" style="margin-top:0cm; margin-bottom:0"><b>
A Professional
Association&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; Telephone &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (305)
274-1366</b></p>
<p class="AuditBody" style="margin-top:0cm; margin-bottom:0"><b>

&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;
Facsimile &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (305) 274-1368</b></p>
<p class="AuditBody" style="margin-top:0cm; margin-bottom:0"><b>

&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;
Email &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; info@uscpa.com</b></p>
<p class="AuditBody" style="margin-top:0cm; margin-bottom:0"><b>

&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;
Internet&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; www.uscpa.com</b></p>
<p class="AuditBody">
&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">February 4, 2010</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">Office of the Chief Accountant</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">Securities and Exchange Commission</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">450 Fifth Street, N.W.</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">Washington, DC</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">Dear Sir and/or Madam:</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">We have read the statements about our firm included in the
8K of Bingo.com Ltd. filed with the Securities and Exchange Commission and are
in agreement with the statements contained herein.</p>
<p class="MsoNormal">Yours truly,</p>
<p class="MsoNormal">&nbsp;</p>
<p class="AuditBody" align="left" style="text-align:left"><b><i>
/s/Dohan and
Company, CPA's </i></b></p>
<p class="MsoNormal">Dohan and Company CPA's</p>
<p class="MsoNormal" style="mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; border-bottom-style: solid">&nbsp;

</p>

	</body>

</html>
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{"company-data": {"conformed-name": "BINGO.COM LTD.", "cik": "0001318482", "assigned-sic": "7900", "irs-number": "000000000", "state-of-incorporation": "1B", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-120120-01", "film-number": "10593813"}, "business-address": {"street1": "NATIONAL BANK OF ANGUILLA CORP. BUILDING", "street2": "1ST FLOOR, ST. MARY'S ROAD", "city": "THE VALLEY", "state": "1A", "zip": "TV1 02P", "phone": "264 461 2646"}, "mail-address": {"street1": "NATIONAL BANK OF ANGUILLA CORP. BUILDING", "street2": "1ST FLOOR, ST. MARY'S ROAD", "city": "THE VALLEY", "state": "1A", "zip": "TV1 02P"}}
SECURITIES AND EXCHANGE COMMISSI
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 20549
FORM
8-K
CURRENT
REPORT PURSUANT
TO
SECTION 13 OR 15(d)
OF
THE
SECURITIES
EXCHANGE ACT OF 1934
February 11, 2010
Date
of report (Date of earliest event reported)
BINGO.COM,
LTD.
(Exact
Name of Registrant as Specified in Its Charter)
ANGUILLA,
        BRITISH WEST INDIES
(State or Other Jurisdiction of Incorporation)
333-120120-01
98-0206369
(Commission File
        Number)             
        (IRS Employer Identification No.)
NATIONAL BANK OF ANGUILLA, 1ST FLOOR, ST MARY'S ROAD
TV1 02P, THE VALLEY, ANGUILLA, BRITISH WEST INDIES
(Address of Principal
        Executive Offices)
(264)
461-2646
(Registrant's Telephone Number, Including Area Code)
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):
[ ] 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 4.01 Changes in Registrant's Certifying
	Accountant
(a) Previous independent registered public
	accounting firm
On February 1, 2010 (the "Dismissal Date"),
	Bingo.com, Ltd.  (the "Company") dismissed Dohan and Company, CPA's, as its
	independent certifying accountant. The Company's Board of Directors approved
	of the dismissal on November 16, 2009. There were no disputes or
	disagreements between Dohan and Company, CPA's and the Company during the
	previous two fiscal years. Except for the provision of a "Going Concern"
	opinion, the reports of Dohan and Company, CPA's on the Company's financial
	statements for the years ended December 31, 2008 and 2007 did not contain an
	adverse opinion or disclaimer of opinion, and such reports were not
	qualified or modified as to uncertainty, audit scope, or accounting
	principle.
During the years ended December 31, 2008 and
	2007, and through the Dismissal Date, the Company has not had any
	disagreements with Dohan and Company, CPA's on any matter of accounting
	principles or practices, financial statement disclosure or auditing scope or
	procedure, which disagreements, if not resolved to Dohan and Company, CPA's
	satisfaction, would have caused them to make reference thereto in their
	reports on the Company's financial statements for such years.
During the years ended December 31, 2008 and
	2007, and through the Dismissal Date, there were no reportable events, as
	defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Dohan and Company,
	CPA's with a copy of this Current Report on Form 8-K prior to its filing
	with the Securities and Exchange Commission ("SEC") and requested that Dohan
	and Company, CPA's furnish the Company with a letter addressed to the SEC
	stating whether it agrees with the above statements and, if it does not
	agree, the respects in which it does not agree, a copy of which is filed as
	Exhibit 16.1 herewith.
New independent registered public accounting
	firm
On February 4, 2010, the Company engaged
	Davidson & Company LLP, as its independent registered public accounting
	firm, to audit the Company's financial statements. The decision to engage
	Davidson & Company LLP was approved by the Company's Board of Directors at a
	Board meeting called for such purpose.
Davidson & Company LLP had previously been
	contracted by Dohan and Company, CPA's to perform audit work on the Company
	for the fiscal years ended December 31, 2008 and 2007. All audit work
	conducted by Davidson & Company LLP was reviewed by Dohan and Company,
	CPA's. Other than communications in connection with the audit work performed
	by Davidson & Company LLP for these periods, there were no discussions
	between the Company and Davidson & Company LLP regarding the application of
	accounting principles to specific completed or contemplated transactions, or
	the type of audit opinion that might be rendered on the Company's financial
	statements. Furthermore, other than communications in connection with the
	audit work performed by Davidson & Company LLP, no written or oral advice
	was provided by Davidson & Company LLP that was an important factor
	considered by the Company in reaching a decision as to any accounting,
	auditing or financial reporting issue.
Item 9.01  Financial Statements and Exhibits
(d)  Exhibits
The following exhibit
	is filed herewith:
Exhibit                          Description
16.1                             
	Letter of Dohan and Company, CPA's as of February 4, 2010.
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.
BINGO.COM, LTD.
(Registrant)
Date : February 11,
	2010                                 By:
/s/ T. M. Williams
T.M.
	WILLIAMS,
President and Director
Exhibit 16.1
Dohan and
Company                                                
7700 North Kendall
Drive, #200
Certified Public
Accountants                                     Miami, Florida 33156-7578
A Professional
Association                                        Telephone       (305)
274-1366
Facsimile        (305) 274-1368
Email               info@uscpa.com
Internet           www.uscpa.com
February 4, 2010
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC
Dear Sir and/or Madam:
We have read the statements about our firm included in the
8K of Bingo.com Ltd. filed with the Securities and Exchange Commission and are
in agreement with the statements contained herein.
Yours truly,
/s/Dohan and
Company, CPA's
Dohan and Company CPA's