Table of Contents

Table of Contents

Table of Contents

Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): JULY 18, 2007

ATARI, INC.

(Exact name of registrant as specified in charter)

DELAWARE
(State or other jurisdiction
of incorporation or organization)

Commission File Number: 0-27338

13-3689915
(I.R.S. employer identification no.)

417 FIFTH AVENUE
NEW YORK, NEW YORK 10016
(Address of principal executive
offices, including zip code)

(212) 726-6500
(Registrant’s telephone number, including area code)

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))

TABLE OF CONTENTS


	Item 4.01. Changes in Registrant’s Certifying Accountant
	Item 9.01. Financial Statements and Exhibits
SIGNATURES
EXHIBIT INDEX
EX-99.1: LETTER FROM DELOITTE & TOUCHE LLP


Item 4.01.		Changes in Registrant’s Certifying Accountant

On July 23, 2007, Atari, Inc. (the “Company”) provided Deloitte & Touche LLP with its disclosures in a Form 8-K with respect to Deloitte declining to stand for re-election as the Company’s independent accountant for fiscal 2008 and, on July 24, 2007, requested in writing that Deloitte furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. On August 23, 2007, Deloitte furnished that letter and it is attached hereto as Exhibit 99.1.


Item 9.01.		Financial Statements and Exhibits.

(d) Exhibits

99.1 Letter from Deloitte & Touche LLP to the Securities and Exchange Commission.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: August 29, 2007

EXHIBIT INDEX


Exhibit No.		Description

99.1		Letter from Deloitte & Touche LLP to the Securities and Exchange Commission.

ATARI,

/s/ Arturo Rodriguez

Arturo Rodriguez

Acting Chief Financial Officer

ATARI INC 8-K/A