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) October 5, 2006


ACORN FACTOR, INC.
(Exact name of Registrant as Specified in its Charter)


Delaware
0-19771
22-2786081
(States or Other Jurisdiction
of Incorporation)
(Commission file Numbers)
(IRS Employer
Identification Nos.)


200 Route 17, Mahwah, New Jersey 07430
(Address of Principal Executive Offices) (Zip Code)


Registrants' telephone number, including area code (201) 529-2026


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-2 under the Exchange Act (17 CFR 240.14a-2)

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 8.01 Other Events

On October 5, 2006, the Registrant issued the press release attached hereto as Exhibit 99.1.

 
Exhibit No.    Description
99.1    Press release dated October 5, 2006. 
 



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 on this 11th day of October, 2006.


ACORN FACTOR, INC.


By: /s/ Sheldon Krause_________
Name: Sheldon Krause
Title: Secretary and General Counsel