UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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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 9, 2007

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RENTRAK CORPORATION

(Exact name of registrant as specified in charter)

Oregon

(State or other jurisdiction of incorporation)

 

 

One Airport Center

7700 N.E. Ambassador Place

Registrant’s telephone number, including area code:

(503) 284-7581

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))

 

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ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

 

On February 9, 2007, Rentrak Corporation issued a press release stating that the financial results for its third fiscal quarter ended December 31, 2006, previously announced on February 6, 2007, had been revised to reflect reversal of a one-time, non-cash adjustment, reducing net earnings for the quarter by $0.02 per share. A copy of the press release, which includes the company's unaudited condensed consolidated balance sheet at December 31, 2006, and unaudited condensed consolidated income statements for the periods ended December 31, 2006 and 2005, is furnished as Exhibit 99.1 to this report and incorporated by reference.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

The following exhibit is furnished with this Form 8-K:

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.