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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>UNITED
      STATES</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"><strong>SECURITIES
      AND EXCHANGE COMMISSION</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"><strong>WASHINGTON,
      D.C. 20549</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>FORM
      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>
    <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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    <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>the
      Securities Exchange Act of 1934</strong></font></div>
    <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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      of Report (Date of earliest event reported): June 27, 2006</strong></font></div>
    <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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      Holdings, Inc.</u></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"><strong>(Exact
      name of registrant specified in charter)</strong></font></div>
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                File</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"><strong>Number)</strong></font></div>
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                Employer</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"><strong>Identification
                No.)</strong></font></div>
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      Bethel Road, First Floor, Columbus, Ohio 43220</u></strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 9pt; 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><u>(614)
      326-5469</u></strong></font></div>
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      name or former address, if changed since last 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="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
      the
      appropriate box below if the Form&#160;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):</font></div>
    <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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      Written communications
      pursuant to Rule&#160;425 under the Securities Act (17 CFR 230.425)</font></div>
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      Soliciting material pursuant to
      Rule&#160;14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div>
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      Pre-commencement communications pursuant
      to Rule&#160;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></div>
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      Pre-commencement communications pursuant
      to Rule&#160;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></div>
    <div>&#160;</div>
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    <div>&#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
      4.01 Changes in Registrant&#8217;s Certifying Accountant.</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">On
      June
      27, 2006, Miller and McCollom, Certified Public Accountants (&#8220;Miller and
      McCollom&#8221;), resigned from its engagement as an independent certified public
      accountant for FIIC Holdings, Inc. (the &#8220;Company&#8221;). Miller and McCollom informed
      the Company that pursuant to the Interim Standards of the PCAOB, Section
      1000.08(m), it is required to report that it is no longer the Company&#8217;s auditor
      because a different auditing firm, Russell Bedford Stefanou Mirchandani LLP,
      reviewed the Company&#8217;s financial statements as of and for the quarter ended
      March 31, 2006 as filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;).
      By unanimous written consent, effective June 28, 2006, the Company's board
      of
      directors accepted the resignation of Miller and McCollom.</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">Nicklebys.com,
      Inc. engaged Miller and McCollom to audit its the financial statements as of
      and
      for the fiscal year ended December 31, 2005. On February 28, 2006,
      Nicklebys.com, Inc., through a wholly-owned subsidiary, completed a merger
      with
      FIIC, Inc., reincorporated from the state of Colorado to the state of Delaware,
      and changed its name to FIIC Holdings, Inc., prior to the completion of the
      audit of the financial statements for the 2005 fiscal year. On March 6, 2006,
      the Company&#8217;s board of directors engaged Russell Bedford Stefanou Mirchandani
      LLP as its independent certified public accountants to audit the Company&#8217;s
      financial statements as of and for the year ended December 31, 2006, and to
      review the Registrant&#8217;s quarterly financial statements during 2006.
</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">Miller
      and McCollom&#8217;s audit report for Nicklebys.com, Inc.&#8217;s financial statements for
      the 2005 fiscal year did not contain any adverse opinion or disclaimer of
      opinion, nor was it qualified or modified as to uncertainty, audit scope, or
      accounting principles. In connection with the audit of Nicklebys.com, Inc.&#8217;s
      financial statements prepared for the fiscal year ended December 31, 2005,
      and
      in connection with Miller and McCollom&#8217;s continued engagement during the period
      from December 31, 2005 through June 27, 2006, the Company had no disagreements
      with Miller and McCollom on any matters of accounting principles or practices,
      financial statement disclosure, or auditing scope or procedure, which
      disagreements, if not resolved to the satisfaction of Miller and McCollom,
      would
      have caused our auditors to make reference to the subject matter of such
      disagreements in connection with their audit report as required by Item
      304(a)(1)(iv)(A) of Regulation S-B.</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">The
      Company has provided Miller and McCollom a copy of this report prior&#160; to
      its filing with the SEC and requested Miller and McCollom furnish a letter
      addressed to the SEC stating whether Miller and McCollom agrees with the above
      statements. The letter from Miller and McCollom is attached as Exhibit 16 to
      this Form 8-K.</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">During
      the fiscal year ending December 31, 2005, including the subsequent interim
      periods prior to the appointment of Russell Bedford Stefanou Mirchandani LLP
      and
      thereafter through June 27, 2006, neither the Company, or anyone on its behalf,
      consulted with Russell Bedford Stefanou Mirchandani LLP regarding any of the
      accounting or auditing concerns stated in Item 304(a)(2) of Regulation
      S-B.</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">(c)
      Exhibits:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
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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">16</font></div>
            </td>
            <td align="left" valign="top" width="70%">
              <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">Letter,
                dated July 3, 2006, of Miller and McCollom, Certified Public Accountants,
                pursuant to Item 304(a)(3) of Regulation
                S-B.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><a name="id_9"/><a name="id_10"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURE</strong></font></a></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 id="TAB1" style="MARGIN-LEFT: 36pt"></font><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: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="42%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" colspan="3" valign="top" width="47%">
              <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>FIIC
                HOLDINGS, INC.</strong></font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" colspan="3" valign="top" width="47%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">
              <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">Date:
                July 3, 2006</font></div>
            </td>
            <td align="left" valign="top" width="1%">&#160;</td>
            <td align="left" valign="top" width="45%" style="border-bottom: black 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">By:
                </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/
                James W. France</font></div>
            </td>
            <td align="left" valign="top" width="1%">&#160;</td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" valign="top" width="1%">&#160;</td>
            <td align="left" colspan="2" valign="top" width="47%">
              <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">&#160;&#160;&#160;&#160;&#160;&#160;&#160;James
                W. France</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" valign="top" width="1%">&#160;</td>
            <td align="left" colspan="2" valign="top" width="47%">
              <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">&#160;&#160;&#160;&#160;&#160;&#160;&#160;President
                and Chief Executive Officer</font></div>
            </td>
          </tr>
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            <td align="left" valign="top" width="42%">
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            </td>
            <td align="left" valign="top" width="1%">
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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">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(Duly
                Authorized Officer)</font></div>
            </td>
          </tr>

      </table>
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      INDEX</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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Number</strong></font></div>
            </td>
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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">16</font></div>
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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">Letter,
                dated July 3, 2006, of Miller and McCollom, Certified Public Accountants,
                pursuant to Item 304(a)(3) of Regulation
                S-B.</font></div>
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{"company-data": {"conformed-name": "FIIC HOLDINGS", "cik": "0001077720", "assigned-sic": "7389", "irs-number": "841494708", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-33339", "film-number": "06940466"}, "business-address": {"street1": "1585 BETHEL ROAD", "street2": "FIRST FLOOR", "city": "COLUMBUS", "state": "OH", "zip": "43220", "phone": "(614) 451-5030"}, "mail-address": {"street1": "1585 BETHEL ROAD", "street2": "FIRST FLOOR", "city": "COLUMBUS", "state": "OH", "zip": "43220"}, "former-company": {"former-conformed-name": "NICKLEBYS COM INC", "date-changed": "19990128"}}
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): June 27, 2006
FIIC
      Holdings, Inc.
(Exact
      name of registrant specified in charter)
Delaware
000-33339
20-4397836
(State
                of
Incorporation)
(Commission
                File
Number)
(IRS
                Employer
Identification
                No.)
1585
      Bethel Road, First Floor, Columbus, Ohio 43220
(Address
      of principal executive offices) (Zip Code)
(614)
      326-5469
(Registrant's
      telephone number, including area code)
N/A
(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 (see General Instruction A.2. below):
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))
Item
      4.01 Changes in Registrant's Certifying Accountant.
On
      June
      27, 2006, Miller and McCollom, Certified Public Accountants ("Miller and
      McCollom"), resigned from its engagement as an independent certified public
      accountant for FIIC Holdings, Inc. (the "Company"). Miller and McCollom informed
      the Company that pursuant to the Interim Standards of the PCAOB, Section
      1000.08(m), it is required to report that it is no longer the Company's auditor
      because a different auditing firm, Russell Bedford Stefanou Mirchandani LLP,
      reviewed the Company's financial statements as of and for the quarter ended
      March 31, 2006 as filed with the Securities and Exchange Commission (the "SEC").
      By unanimous written consent, effective June 28, 2006, the Company's board
      of
      directors accepted the resignation of Miller and McCollom.
Nicklebys.com,
      Inc. engaged Miller and McCollom to audit its the financial statements as of
      and
      for the fiscal year ended December 31, 2005. On February 28, 2006,
      Nicklebys.com, Inc., through a wholly-owned subsidiary, completed a merger
      with
      FIIC, Inc., reincorporated from the state of Colorado to the state of Delaware,
      and changed its name to FIIC Holdings, Inc., prior to the completion of the
      audit of the financial statements for the 2005 fiscal year. On March 6, 2006,
      the Company's board of directors engaged Russell Bedford Stefanou Mirchandani
      LLP as its independent certified public accountants to audit the Company's
      financial statements as of and for the year ended December 31, 2006, and to
      review the Registrant's quarterly financial statements during 2006.
Miller
      and McCollom's audit report for Nicklebys.com, Inc.'s financial statements for
      the 2005 fiscal year did not contain any adverse opinion or disclaimer of
      opinion, nor was it qualified or modified as to uncertainty, audit scope, or
      accounting principles. In connection with the audit of Nicklebys.com, Inc.'s
      financial statements prepared for the fiscal year ended December 31, 2005,
      and
      in connection with Miller and McCollom's continued engagement during the period
      from December 31, 2005 through June 27, 2006, the Company had no disagreements
      with Miller and McCollom on any matters of accounting principles or practices,
      financial statement disclosure, or auditing scope or procedure, which
      disagreements, if not resolved to the satisfaction of Miller and McCollom,
      would
      have caused our auditors to make reference to the subject matter of such
      disagreements in connection with their audit report as required by Item
      304(a)(1)(iv)(A) of Regulation S-B.
The
      Company has provided Miller and McCollom a copy of this report prior  to
      its filing with the SEC and requested Miller and McCollom furnish a letter
      addressed to the SEC stating whether Miller and McCollom agrees with the above
      statements. The letter from Miller and McCollom is attached as Exhibit 16 to
      this Form 8-K.
During
      the fiscal year ending December 31, 2005, including the subsequent interim
      periods prior to the appointment of Russell Bedford Stefanou Mirchandani LLP
      and
      thereafter through June 27, 2006, neither the Company, or anyone on its behalf,
      consulted with Russell Bedford Stefanou Mirchandani LLP regarding any of the
      accounting or auditing concerns stated in Item 304(a)(2) of Regulation
      S-B.
(c)
      Exhibits:
16
Letter,
                dated July 3, 2006, of Miller and McCollom, Certified Public Accountants,
                pursuant to Item 304(a)(3) of Regulation
                S-B.
SIGNATURE
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.
FIIC
                HOLDINGS, INC.
Date:
                July 3, 2006
By:
/s/
                James W. France
James
                W. France
President
                and Chief Executive Officer
(Duly
                Authorized Officer)
EXHIBIT
      INDEX
Exhibit
Number
Description
16
Letter,
                dated July 3, 2006, of Miller and McCollom, Certified Public Accountants,
                pursuant to Item 304(a)(3) of Regulation
                S-B.