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)
November 10, 2004
VIEWPOINT CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 0-27168 95-4102687
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(state or other juris- (Commission (I.R.S. Employer
diction of incorporation) File Number) (Identification No.)
498 Seventh Avenue, Suite 1810, New York, NY 10018
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (212) 201-0800
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N/A
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(Former name or former address, if changed since last report)
ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
On November 10, 2004, the Registrant issued a press release
regarding its results of operations for its fiscal first quarter
ended September 30, 2004. A copy of the press release issued by the
Registrant is furnished herewith as Exhibit 99.1.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
99.1 Press Release, dated November 10, 2004
The information furnished herein and in the accompanying exhibit
shall not be deemed "filed" for purposes of Section 18 of the
Securities Exchange Act of 1934 nor shall it be deemed incorporated
by reference in any other filing with the Securities and Exchange
Commission except as is expressly set forth by specific reference in
such a filing.
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.
VIEWPOINT CORPORATION
/s/ William H. Mitchell
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William H. Mitchell
Chief Financial Officer
Dated: November 15, 2004