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        8&#8212;K </strong></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
        REPORT </strong></font></div>
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        to Section 13 or 15(d) of The Securities Act of 1934 </strong></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>_________________
        </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Date
        of report (date of earliest event reported):&#160;&#160;December 5, 2005
        </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman"><a name="fis_unidentified_table"><strong>DIGITAL
          LEARNING MANAGEMENT CORPORATION
</strong></a></font></div>
      </div>
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        name of registrant as specified in its charter) </font></div>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><strong><font size="2">Delaware
</font></strong></div>
              </td>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><strong><font size="2">000-26293</font></strong></div>
              </td>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">of
                  incorporation)</font></div>
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              <td width="30%">&#160;</td>
              <td width="2%">&#160;</td>
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        Mariner Avenue </strong></font></div>
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        California&#160;90503 </strong></font></div>
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        </strong></font></div>
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        telephone number, including area code:) </font></div>
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        </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Former
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: 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></div>
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                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425) </font></div>
              </td>
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                  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                  240.14a-12) </font></div>
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                  communications pursuant to Rule 14d-2(b) under the Exchange Act
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Section
        4 &#8212; Matters Related to Accountants and Financial Statements
</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
        4.01. </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Changes
        in Registrant&#8217;s Certifying Accountant </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(a)
        </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Dismissal
        of Independent Auditors </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        December 5,&#160;2005, we&#160;were notified by&#160;AJ. Robbins, P.C.
        (&#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>AJ.
        Robbins </em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;)
        that
        they were resigning as our independent auditors.&#160;&#160;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">AJ.
        Robbins audited our financial statements for our two fiscal years ended December
        31, 2004. &#160;AJ. Robbins's reports on these financial statements were
        qualified as to uncertainty that the Company would continue as a going concern.
        &#160;Other than the foregoing, AJ. Robbins's reports on the financial
        statements for those fiscal years did not contain an adverse opinion or
        disclaimer of opinion and was not otherwise qualified or modified as to any
        other uncertainty, audit scope or accounting principles. &#160;During those
        two
        fiscal years and also during the subsequent period through the date of AJ.
        Robbins&#8217;s replacement as indicated above:&#160;&#160;(1) there were no
        disagreements between Digital Learning Management Corporation and AJ. Robbins
        on
        any matter of accounting principles or practices, financial statement
        disclosure, or auditing scope or procedure; and (2)&#160;AJ. Robbins provided
        no
        advice to Digital Learning Management Corporation that (i) internal controls
        necessary to develop reliable financial statements did not exist, (ii)
        information had come to the attention of AJ. Robbins which made it unwilling
        to
        rely on management&#8217;s representations, or unwilling to be associated with the
        financial statements prepared by management, or (iii) the scope of the audit
        should be expanded significantly, or information had come to the attention
        of
        AJ. Robbins that it concluded will, or if further investigated might, materially
        impact the fairness or reliability of a previously issued audit report or
        the
        underlying financial statements, or the financial statements issued or to
        be
        issued covering the fiscal periods subsequent to the date of the most recent
        audited financial statements. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">AJ.
        Robbins has been provided a copy of this form 8-K with respect to the aforesaid
        disclosure and has been provided the opportunity to furnish a letter with
        respect thereto. &#160;We will file this letter upon receipt. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(b)
        </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Engagement
        of New Independent Auditors </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        December 8,&#160;2005, we formally appointed Kabani &amp; Company, Inc. (&#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Kabani
        &amp; Co. </em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;).
        &#160;The decision to engage Kabani &amp; Co. was recommended by management and
        approved by our board of directors. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
        our two most recent fiscal years ended December&#160;31,&#160;2004, and
        also
        during the subsequent interim period through the date of AJ. Robbins&#8217;s
        termination, we did not consult with Kabani &amp; Co. regarding the application
        of accounting principles to a specified completed or contemplated transaction,
        or the type of opinion that might be rendered regarding our financial
        statements, nor did we consult Kabani &amp; Co. with respect to any accounting
        disagreement or any reportable event at any time prior to the appointment
        of
        that firm. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><em><u>Exhibits
        </u></em></strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><em>:
        </em></strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1
        Letter from&#160; AJ. Robbins P.C.</font></div><br>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Signatures
        </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: 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></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dated
        at
        Torrance, California, this 12</font><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman, serif"><sup>th
        </sup></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">day
        of
        December, 2005. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="center">&#160;</div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="top" width="1%">&#160;</td>
              <td align="left" colspan="2" valign="top" width="59%">
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                  LEARNING MANAGEMENT CORPORATION </strong></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>a
                  Delaware corporation </strong></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top">&#160;</td>
            </tr>
            <tr>
              <td align="left" valign="top" width="1%" style="BORDER-BOTTOM: #ffffff thin solid">&#160;</td>
              <td align="left" valign="top" width="19%" style="BORDER-BOTTOM: #ffffff thin solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:
                  </font></div>
              </td>
              <td align="left" valign="top" width="41%" style="BORDER-BOTTOM: #000000 thin solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>/s/
                  Aurangzeb Bhatti </em></font></div>
              </td>
              <td align="left" valign="top" style="BORDER-BOTTOM: #ffffff thin solid">&#160;</td>
            </tr>
            <tr>
              <td align="left" valign="top" width="1%">&#160;</td>
              <td align="left" valign="top" width="19%">&#160;</td>
              <td align="left" valign="top" width="41%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Aurangzeb
                  Bhatti </font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">President
                  </font></div>
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                  executive officer) </font></div>
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        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><br></div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="top" width="1%" style="BORDER-BOTTOM: #ffffff solid">&#160;</td>
              <td align="left" valign="top" width="19%" style="BORDER-BOTTOM: #ffffff solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:
                  </font></div>
              </td>
              <td align="left" valign="top" width="41%" style="BORDER-BOTTOM: #000000 thin solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>/s/
                  Umesh I. Patel </em></font></div>
              </td>
              <td align="left" valign="top" style="BORDER-BOTTOM: #ffffff solid">&#160;</td>
            </tr>
            <tr>
              <td align="left" valign="top" width="1%">&#160;</td>
              <td align="left" valign="top" width="19%">&#160;</td>
              <td align="left" valign="top" width="41%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Umesh
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
                  Financial Officer </font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(principal
                  accounting officer) </font></div>
              </td>
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            </tr>

        </table>
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{"company-data": {"conformed-name": "DIGITAL LEARNING", "cik": "0001087848", "assigned-sic": "4899", "irs-number": "880420306", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-26293", "film-number": "051259589"}, "business-address": {"street1": "4824 BRAEBURN DRIVE", "city": "LAS VEGAS", "state": "NV", "zip": "89130", "phone": "7024939698"}, "mail-address": {"street1": "4824 BRAEBURN DRIVE", "city": "LAS VEGAS", "state": "NV", "zip": "89130"}, "former-company": {"former-conformed-name": "FREEPCSQUOTE COM", "date-changed": "19990602"}}
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 Act of 1934
_________________
Date
        of report (date of earliest event reported):  December 5, 2005
DIGITAL
          LEARNING MANAGEMENT CORPORATION
(Exact
        name of registrant as specified in its charter)
Delaware
000-26293
20-1661391
(State
                  or other jurisdiction
(Commission
                  File Number)
(I.R.S.
                  Employer Identification No.)
of
                  incorporation)
19950
        Mariner Avenue
Torrance,
        California 90503
(310) 921-3444
(Address
        of principal executive offices) (Zip Code)
(Registrant's
        telephone number, including area code:)
N/A
(Former
        name or former address, if change 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:
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))
Section
        4 — Matters Related to Accountants and Financial Statements
Item
        4.01.
Changes
        in Registrant's Certifying Accountant
(a)
Dismissal
        of Independent Auditors
On
        December 5, 2005, we were notified by AJ. Robbins, P.C.
        ("
AJ.
        Robbins
")
        that
        they were resigning as our independent auditors.
AJ.
        Robbins audited our financial statements for our two fiscal years ended December
        31, 2004.  AJ. Robbins's reports on these financial statements were
        qualified as to uncertainty that the Company would continue as a going concern.
         Other than the foregoing, AJ. Robbins's reports on the financial
        statements for those fiscal years did not contain an adverse opinion or
        disclaimer of opinion and was not otherwise qualified or modified as to any
        other uncertainty, audit scope or accounting principles.  During those
        two
        fiscal years and also during the subsequent period through the date of AJ.
        Robbins's replacement as indicated above:  (1) there were no
        disagreements between Digital Learning Management Corporation and AJ. Robbins
        on
        any matter of accounting principles or practices, financial statement
        disclosure, or auditing scope or procedure; and (2) AJ. Robbins provided
        no
        advice to Digital Learning Management Corporation that (i) internal controls
        necessary to develop reliable financial statements did not exist, (ii)
        information had come to the attention of AJ. Robbins which made it unwilling
        to
        rely on management's representations, or unwilling to be associated with the
        financial statements prepared by management, or (iii) the scope of the audit
        should be expanded significantly, or information had come to the attention
        of
        AJ. Robbins that it concluded will, or if further investigated might, materially
        impact the fairness or reliability of a previously issued audit report or
        the
        underlying financial statements, or the financial statements issued or to
        be
        issued covering the fiscal periods subsequent to the date of the most recent
        audited financial statements.
AJ.
        Robbins has been provided a copy of this form 8-K with respect to the aforesaid
        disclosure and has been provided the opportunity to furnish a letter with
        respect thereto.  We will file this letter upon receipt.
(b)
Engagement
        of New Independent Auditors
On
        December 8, 2005, we formally appointed Kabani & Company, Inc. ("
Kabani
        & Co.
").
         The decision to engage Kabani & Co. was recommended by management and
        approved by our board of directors.
During
        our two most recent fiscal years ended December 31, 2004, and
        also
        during the subsequent interim period through the date of AJ. Robbins's
        termination, we did not consult with Kabani & Co. regarding the application
        of accounting principles to a specified completed or contemplated transaction,
        or the type of opinion that might be rendered regarding our financial
        statements, nor did we consult Kabani & Co. with respect to any accounting
        disagreement or any reportable event at any time prior to the appointment
        of
        that firm.
Exhibits
:
99.1
        Letter from  AJ. Robbins P.C.
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.
Dated
        at
        Torrance, California, this 12
th
day
        of
        December, 2005.
DIGITAL
                  LEARNING MANAGEMENT CORPORATION
a
                  Delaware corporation
By:
/s/
                  Aurangzeb Bhatti
Aurangzeb
                  Bhatti
President
(principal
                  executive officer)
By:
/s/
                  Umesh I. Patel
Umesh
                  I Patel
Chief
                  Financial Officer
(principal
                  accounting officer)