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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: 12pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES</strong></font></div>
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      AND EXCHANGE COMMISSION</strong></font></div>
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      D.C. 20549</strong></font></div>
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      8-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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    <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>Pursuant
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      Securities Exchange Act of 1934</strong></font></div>
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      of
      report (Date of earliest event reported)</font></div>
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      13, 2006</strong></font></div>
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                WIRELESS, INC.</strong></font></div>
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                Bridge Parkway, Suite 201, Redwood Shores,
                California</strong></font></div>
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                of Principal Executive Offices)</font></div>
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                551-5277</strong></font></div>
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      satisfy the filing obligation of the registrant under any of the following
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      Written
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      Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
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      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
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      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#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>Item
      4.02(a). </strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><u>Non-Reliance
      on Previously Issued Financial Statements or a Related Audit Report or Completed
      Interim Review</u></strong></font><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="justify">&#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">Management
      and the Audit Committee of the Board of Directors of the Company concluded
      on
      February 13, 2006 that the Company&#8217;s unaudited interim financial statements for
      the three month period ended September 30, 2005, which were included in the
      Company&#8217;s Quarterly Report on Form 10-QSB for quarter ended September 30, 2005,
      should be restated and that such previously filed unaudited interim financial
      statements should no longer be relied upon. The Company intends to file restated
      financial statements for this quarterly period in a Form 10-QSB/A as soon as
      practicable.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#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">The
      restatement of the Company&#8217;s previously issued financial statement referred to
      above is to correct a misstatement relating to the accounting for a $12,467,059
      deemed dividend on preferred stock. As a result of correcting this error,
      our&#160;reported net loss for the quarter decreased by $12,467,059 to&#160;a
      restated loss of $67,046,645 or ($1.55) per share versus the reported loss
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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">On
      February 14, 2006, Wherify filed its most recent Quarterly Report on Form 10-QSB
      as of December 31, 2005 and for the three and six-month periods then ended.
      This
      Quarterly Report properly reflects all year-to-date adjustments relating to
      the
      misstatement discussed above.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      Company discussed the matters disclosed in this filing with the Company's
      independent registered public accountants, Malone &amp; Bailey, PC.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      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 THEREUNTO
      DULY AUTHORIZED.</font></div>
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            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">WHERIFY
              WIRELESS,
              INC.</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;February
              15, 2006</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;Mark
              Gitter</font></td>
          </tr>
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            <td colspan="2"><font style="FONT-FAMILY: " size="1">&#160;</font></td>
            <td align="left">
              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Name:
              Mark Gitter</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Title:
              Chief Financial Officer, Treasurer</font></td>
          </tr>

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{"company-data": {"conformed-name": "WHERIFY WIRELESS INC", "cik": "0001051902", "assigned-sic": "7372", "irs-number": "760552098", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-24001", "film-number": "06622496"}, "business-address": {"street1": "2000 BRIDGE PARKWAY", "street2": "SUITE 201", "city": "REDWOOD SHORES", "state": "CA", "zip": "94538", "phone": "5592222229"}, "mail-address": {"street1": "2000 BRIDGE PARKWAY", "street2": "SUITE 201", "city": "REDWOOD SHORES", "state": "CA", "zip": "94538"}, "former-company": [{"former-conformed-name": "IQ BIOMETRIX INC", "date-changed": "20021115"}, {"former-conformed-name": "JVWEB INC", "date-changed": "19971222"}]}
Unassociated Document
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)
February
      13, 2006
WHERIFY
                WIRELESS, INC.
(Exact
                name of registrant as specified in its
                charter)
Delaware
0-24001
76-0552098
(State
                or Other Jurisdiction
of Incorporation)
(Commission
                File Number)
(I.R.S.
                Employer
Identification
                No.)
2000
                Bridge Parkway, Suite 201, Redwood Shores,
                California
94065
(Address
                of Principal Executive Offices)
(Zip
                Code)
Registrant's
                Telephone Number, Including Area Code
(650)
                551-5277
(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:
r
ÿ
Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)
r
ÿ
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
r
ÿ
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
      Act
      (17 CFR 240.14d-2(b))
r
ÿ
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))
Item
      4.02(a).
Non-Reliance
      on Previously Issued Financial Statements or a Related Audit Report or Completed
      Interim Review
.
Management
      and the Audit Committee of the Board of Directors of the Company concluded
      on
      February 13, 2006 that the Company's unaudited interim financial statements for
      the three month period ended September 30, 2005, which were included in the
      Company's Quarterly Report on Form 10-QSB for quarter ended September 30, 2005,
      should be restated and that such previously filed unaudited interim financial
      statements should no longer be relied upon. The Company intends to file restated
      financial statements for this quarterly period in a Form 10-QSB/A as soon as
      practicable.
The
      restatement of the Company's previously issued financial statement referred to
      above is to correct a misstatement relating to the accounting for a $12,467,059
      deemed dividend on preferred stock. As a result of correcting this error,
      our reported net loss for the quarter decreased by $12,467,059 to a
      restated loss of $67,046,645 or ($1.55) per share versus the reported loss
      of
      $79,513,704 or ($1.84) per share.
On
      February 14, 2006, Wherify filed its most recent Quarterly Report on Form 10-QSB
      as of December 31, 2005 and for the three and six-month periods then ended.
      This
      Quarterly Report properly reflects all year-to-date adjustments relating to
      the
      misstatement discussed above.
The
      Company discussed the matters disclosed in this filing with the Company's
      independent registered public accountants, Malone & Bailey, PC.
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 THEREUNTO
      DULY AUTHORIZED.
WHERIFY
              WIRELESS,
              INC.
Date: February
              15, 2006
By:
/s/ Mark
              Gitter
Name:
              Mark Gitter
Title:
              Chief Financial Officer, Treasurer