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): ~~November~~December 3016, 2009

BearingPoint, Inc.

(Exact name of registrant as specified in its charter)


Delaware (State or other jurisdiction of incorporation)		001-31451 (Commission File Number)		22-3680505 (IRS Employer Identification No.)

100 Crescent Court, Suite 700
Dallas, TX 75201
(Address of principal executive offices)

Registrant’s telephone number, including area code (214) 459-2770

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))

Item 71.~~01.~~03 ~~Regulation FD~~Bankruptcy ~~Disclosure~~or Receivership

OnAs ~~November~~previously disclosed, on February 3018, 2009 (the “Commencement Date”), BearingPoint, Inc. (~~“BearingPoint~~the "Company”) and certain of its domestic U.S. subsidiaries (~~together with BearingPoint~~collectively, the “Debtors”) filed voluntary ~~their~~petitions ~~unaudited~~for ~~monthly~~relief ~~operating report~~under ~~for~~chapter ~~the~~11 ~~month~~of ~~ended~~title ~~October 31,~~11 ~~2009~~of ~~(“Monthly~~the ~~Operating~~United ~~Report~~States Code (the "Bankruptcy Code”), ~~with~~in the United States Bankruptcy Court for the Southern District of New York (the “ "Bankruptcy Court”) (~~In re BearingPoint, Inc,~~ Case No. 09-10691 ~~(REG~~)). ASince ~~copy~~the Commencement Date, the Company has completed the sales of ~~this~~substantially ~~report~~all of its businesses and assets to a number of parties and is ~~contained~~pursuing sales inof its remaining businesses and assets. As a result, the ~~attached~~Company filed the Second Amended ~~Exhibit~~Joint Plan Under Chapter ~~99.1~~11 ~~and~~of isthe ~~incorporated~~Bankruptcy ~~herein~~Code, which was subsequently modified by ~~reference~~the Modified Second Amended Joint Plan Under Chapter 11 of the Bankruptcy Code, dated December 17, 2009 (the "Plan”), and a proposed disclosure statement related to the Plan (the “Disclosure Statement”) with the Bankruptcy Court on October 5, 2009. On November 4, 2009, the Bankruptcy Court approved the Disclosure Statement.

~~BearingPoint~~On has completed the sales of substantially all of its businesses and assets to a number of parties and is pursuing sales of its remaining businesses and assets. As a result, BearingPoint filed the Second Amended Joint Plan (“Amended Plan”) and a proposed disclosure statement related to the Amended Plan with the Bankruptcy Court on OctoberDecember 522, 2009~~. The Amended Plan~~, ~~among other things, provides that (i) all, or substantially all, of~~ the ~~Debtors’~~Bankruptcy ~~remaining~~Court ~~assets~~entered ~~will be~~an ~~transferred~~order ~~to a liquidating trust~~ (the “~~Liquidating~~Confirmation ~~Trust~~Order”) ~~for the benefit of the Debtors’~~confirming ~~creditors, (ii)~~ the ~~holders~~Plan. ofThe ~~certain~~Company ~~unsecured~~anticipates ~~claims will receive beneficial interests in the Liquidating Trust~~ that ~~will entitle such holders to receive distributions from~~ the ~~Liquidating Trust~~effective ~~and~~date ~~(iii) all~~of ~~existing equity interests in~~ the ~~Company~~Plan will be ~~terminated~~on ~~and~~or ~~holders~~about ofDecember ~~equity interests will receive no distribution under the Amended Plan. The implementation of the Amended Plan is dependent upon a number of factors~~29, ~~including~~2009 ~~final documentation and confirmation and consummation of the Amended Plan in accordance with the provisions of chapter 11 of title 11 of the United States Code~~ (the “~~Bankruptcy~~Effective ~~Code~~Date”). ~~The~~A ~~Debtors~~copy ~~are currently in the process~~ of ~~soliciting~~ ~~acceptances to~~ the ~~Amended~~ Plan inas ~~accordance~~confirmed ~~with~~by the ~~provisions~~Bankruptcy ofCourt ~~the~~and ~~Bankruptcy~~the ~~Code.~~Confirmation ~~This~~Order ~~filing~~are isattached ~~not~~hereto ~~intended~~as toExhibits ~~be,~~2.1 ~~nor~~and ~~should~~99.1, ~~it be construed as~~respectively, aand ~~solicitation~~are ~~for a vote~~incorporated onherein ~~the~~by ~~Amended Plan~~reference.

OnSummary ~~March 23, 2009, BearingPoint and certain~~ of its subsidiaries entered into an Asset Purchase Agreement to sell a significant portion of their assets related to BearingPoint’s North American Public Services business to Deloitte LLP. On April 17, 2009, the ~~Bankruptcy Court approved this~~Plan ~~sale. The closing of this transaction occurred on May 8, 2009. In connection with the closing, BearingPoint received net proceeds of approximately $322 million.~~

OnThe ~~April 2,~~following ~~2009,~~is ~~BearingPoint International Bermuda Holdings Limited, BearingPoint’s indirect subsidiary, entered into~~ a ~~Share~~summary ~~Sale~~of ~~Agreement with PwC Advisory Co., Ltd. (“PwC Japan”),~~ the ~~Japanese~~ ~~member~~material ~~firm~~terms of the ~~PricewaterhouseCoopers global network of firms~~Plan, ~~for~~as ~~the~~confirmed ~~sale~~by ~~of BearingPoint’s consulting business in Japan to PwC Japan (~~the ~~“PwC~~Bankruptcy ~~Japan Transaction”) for~~Court. ~~approximately~~This ~~$45 million.~~summary Inis ~~addition,~~qualified ~~PwC~~in ~~Japan~~its ~~assumed~~entirety ~~the intercompany debt owed~~ by ~~certain non-debtor~~reference ~~subsidiaries of BearingPoint~~ to ~~BearingPoint~~the CoPlan., ~~Ltd.~~Capitalized ~~(Chiyoda-ku)~~terms ~~(“BearingPoint~~used but ~~Japan”).~~not ~~The~~defined ~~closing~~herein ofshall have the ~~PwC~~meanings ~~Japan~~set ~~Transaction~~forth ~~occurred~~in onthe ~~May 11, 2009~~Plan.

OnThe ~~April 17,~~Plan ~~2009,~~is ~~BearingPoint~~a ~~and~~liquidating ~~certain~~plan. ofThe ~~its~~Plan ~~subsidiaries~~provides, ~~entered~~among ~~into~~other anthings, ~~Asset~~that ~~Purchase Agreement with PricewaterhouseCoopers LLP~~ (~~“PwC”~~i) all, ~~pursuant to which BearingPoint agreed to sell a~~or ~~substantial~~substantially ~~portion~~all, of ~~its~~the Debtors’ assets ~~related~~will tobe ~~its~~transferred ~~North~~to ~~American~~a ~~Commercial~~liquidating ~~Services~~trust ~~business unit, including Financial Services~~ (~~collectively,~~ the "Liquidating ~~“CS Business~~Trust”), tofor ~~PwC~~the ~~and~~benefit ~~PwC~~of ~~agreed~~the toDebtors’ ~~assume certain~~creditors, ~~liabilities associated with these assets~~ (ii) the ~~“PwC~~holders ~~U.S.~~of ~~Transaction”). In addition,~~certain ~~affiliates~~unsecured ofclaims ~~PwC~~will ~~also~~receive ~~entered~~beneficial ~~into definitive agreements to purchase the equity~~ interests ~~of BearingPoint Information Technologies~~ (~~Shanghai)~~the ~~Limited (~~“~~BearingPoint~~Beneficial ~~China GDC~~Interests”), ain ~~subsidiary~~the Liquidating ofTrust ~~BearingPoint~~ that ~~operates~~will aentitle ~~global~~such ~~development~~holders ~~center~~to inreceive ~~China~~distributions (from the ~~“PwC~~Liquidating ~~China~~Trust ~~Transaction”~~and (iii), ~~and~~all ~~certain~~existing ~~assets~~equity ofinterests ~~a separate global development center~~ in ~~India (~~the ~~“PwC~~Company ~~India~~will ~~Transaction,” and~~be ~~together~~terminated ~~with~~and ~~the~~holders ~~PwC~~of ~~U.S.~~equity interests ~~Transaction~~will ~~and~~receive ~~the~~no ~~PwC~~distribution ~~China~~under ~~Transaction,~~ the ~~“PwC Commercial Services Transaction”)~~Plan.

OnAssets ~~April 27~~of the Debtors’ estates will be reduced to cash and distributed by the Liquidating Trust. Other than Administrative Expense Claims, ~~2009~~Professional Compensation and Reimbursement Claims, Claims of the ~~Bankruptcy~~Debtors’ ~~Court~~current ~~approved~~and ~~bidding~~former ~~procedures~~employees on account of their paid time off, and Priority Tax Claims (collectively, the “Unclassified Claims”), the claims and interests in ~~connection~~the Company ~~with~~are andivided into nine classes. The Plan provides for payment in full of the Unclassified ~~auction~~Claims, and of ~~all~~Allowed orClaims ~~substantially~~in ~~all~~Priority Non-Tax Claims (Class 1), Secured Tax Claims (Class 2) and Other Secured Claims (Class 3) and the distribution of Benenficial Interests to holders of Series C Noteholder Claims (Class 4(a)), FFL Noteholder Claims (Class 4(b)), Junior Noteholder Claims (Class 5) and General Unsecured Claims (Class 6). The Beneficial Interests will entitle holders thereof to receive their pro rata share of distributions from the ~~assets~~Liquidating Trust and will enforce the contractual subordination between the Series C Noteholder Claims and the FFL Noteholder Claims, on the one hand, and the Junior Noteholder Claims. Holders of Other Subordinated Claims (Class 7) will not receive any distribution under the CSPlan. ~~Business~~Holders of Equity Interests (Class 8) will not be entitled to, and ~~BearingPoint~~shall ~~China~~not receive or retain, any property or interest in property under the Plan.

Immediately prior to the confirmation of the Plan, the Company had approximately 4,416,987 issued and outstanding shares of common stock, par value $0.01 per share (“Common Stock”). All Equity Interests of the Company (including all outstanding shares of Common Stock, preferred stock purchase rights, options, warrants or contractual or other rights to acquire any equity interests) will be cancelled and extinguished on the Effective Date.

~~GDC~~Information (regarding the ~~“Auction”).~~assets ~~The Auction was held on May 27, 2009~~ and ~~concluded~~liabilities onof ~~May 28, 2009. At a hearing on May 28, 2009,~~ the ~~Bankruptcy~~Company ~~Court~~is ~~approved~~included ~~PwC~~in as the ~~winning bidder at the Auction.~~Monthly ~~The~~Operating ~~aggregate~~Report ~~purchase price~~ for the ~~PwC~~month ~~Commercial~~ended ~~Services Transaction was $44~~October ~~million (subject to certain contractual adjustments). The closing of the PwC U.S. Transaction occurred on June 15~~31, 2009, ~~and,~~which asis aattached ~~result,~~as ~~PwC acquired the CS Business~~Exhibit 99.1 ~~The~~to ~~purchase price for~~ the Company’s ~~PwC~~Current ~~U.S. Transaction~~Report ~~was~~on ~~$39 million.~~Form ~~The~~8-K ~~closing~~filed ofwith the ~~PwC~~Securities ~~India~~and ~~Transaction~~Exchange ~~occurred~~Commission on ~~July 31~~December 3, 2009 and ~~the~~incorporated ~~closing~~herein ofby ~~the PwC China Transaction occurred on September 18, 2009~~reference.

~~On July~~Item 9, 2009, BearingPoint and certain of its subsidiaries entered into a Stock Purchase Agreement (the “Brazil Stock Purchase Agreement”) with CSC Brazil Holdings LLC (“CSC Brazil”) and Computer Sciences Corporation (together with CSC Brazil, “CSC”) for the sale of BearingPoint’s consulting business in Brazil3.03. ~~Pursuant~~Material toModification ~~the Brazil Stock Purchase Agreement, CSC agreed~~ to ~~purchase~~ ~~BearingPoint,~~Rights ~~S.A. (“BearingPoint Brazil”), a wholly owned subsidiary~~ of ~~BearingPoint, through~~Security ~~the purchase of all issued and outstanding shares of common stock of BearingPoint Brazil,~~Holders for a purchase price of US $7.9 million (the “Brazil Transaction”). The Bankruptcy Court approved the Brazil Transaction on July 23, 2009. The consummation of the Brazil Transaction occurred on July 31, 2009.

OnPursuant ~~July 17,~~to ~~2009, BearingPoint, BE Holdings I CV, a subsidiary of BearingPoint, certain other affiliates of BearingPoint and BE Partners B.V., a newly formed company established by a significant majority of~~ the ~~managing directors of BearingPoint’s Europe~~Plan, ~~Middle~~all ~~East~~Equity ~~and~~Interests ~~Africa (“EMEA”) practice for the purpose~~ of ~~acquiring~~ the ~~EMEA~~Company ~~practice from BearingPoint~~ (~~the “Purchaser”),~~including ~~entered~~all ~~into~~outstanding anshares ~~Agreement for the Sale and Purchase~~ of ~~the Share Capital of~~ ~~BearingPoint~~Common ~~Europe Holdings B.V.~~Stock, ~~BearingPoint’s European holding company (the “EMEA Share Sale Agreement”). Under the terms of the EMEA Share Sale Agreement~~options, ~~the~~warrants ~~Purchaser~~or ~~acquired~~contractual ~~all~~or ~~of BearingPoint’s~~other ~~EMEA~~rights ~~practice~~to ~~for~~acquire anany ~~aggregate~~equity ~~purchase price of approximately US $69 million in total consideration (the “EMEA Transaction”~~interests)~~. The EMEA Transaction was approved by the Bankruptcy~~ ~~Court~~will onbe ~~August 13,~~cancelled ~~2009~~ and ~~was~~extinguished ~~completed~~ on ~~August 28, 2009. The EMEA practice will continue to operate under~~ the ~~BearingPoint~~Effective ~~brand following the completion of the EMEA Transaction~~Date.

OnIn ~~August 6~~addition, ~~2009,~~the ~~BearingPoint~~Company ~~Australia~~intends ~~Pty~~to ~~Limited~~file ~~(“BearingPoint Australia”),~~ a ~~wholly owned~~Form 15 ~~subsidiary of BearingPoint, entered into a Business Sale Agreement (the “Australian Business Sale Agreement”)~~ with ~~BPA MBO Pty Limited, BPA MBO Asset Pty Limited (as trustee for~~ the ~~BPA~~Securities ~~MBO Asset Unit Trust), BPA MBO Services Pty Limited~~ and ~~BPA~~Exchange ~~MBO~~Commission ~~Trading Pty Limited (collectively, the “MBO team”) for the sale of the BearingPoint’s consulting business in Australia~~ to ~~local~~ ~~management.~~terminate ~~Pursuant to~~ the ~~Australian~~registration ~~Business Sale Agreement, the MBO team agreed to purchase the business~~ of ~~BearingPoint~~its ~~Australia~~Common ~~through~~Stock ~~the purchase~~ and ~~assumption~~its ofSeries A ~~certain~~Junior ~~assets~~Participating ~~and~~Preferred ~~liabilities~~Stock ofPurchase ~~BearingPoint~~Rights. ~~Australia~~The ~~and~~Company’s ~~for~~reporting aobligations ~~purchase~~under ~~price of AU$1,000 (exclusive of Australian Goods and Services Tax) (~~the ~~“BearingPoint Australia Transaction”). Additional fees are payable by~~ ~~the~~Securities ~~MBO~~Exchange ~~team~~Act ~~pursuant~~of to1934 awill ~~Trademark~~subsequently ~~License~~be ~~Agreement and Cross-License Agreement~~suspended. ~~The~~ ~~BearingPoint Australia Transaction was completed on September 4, 2009.~~

~~On September~~Item ~~29, 2009, BearingPoint entered into an Equity Purchase Agreement with Perot Systems TSI (Mauritius) Pvt~~5.02 ~~Ltd~~Departure ~~relating to the purchase and sale~~ of ~~100%~~Directors ofor ~~the~~Certain ~~equity~~Officers; ~~interests of~~Election ~~BearingPoint Management Consulting (Shanghai) Ltd. for a purchase price~~ of ~~approximately~~Directors; ~~$3.2 million~~Appointment (subject to adjustment) (the “BearingPoint China Consulting Transaction”). The Bankruptcy Court approved the BearingPoint China Consulting Transaction on October 15, 2009 and the Shanghai Municipal Commission of ~~Commerce approved the BearingPoint China Consulting Transaction on October~~Certain ~~22,~~Officers; ~~2009.~~Compensatory ~~The~~Arrangements ~~closing~~ of ~~the~~Certain ~~BearingPoint China Consulting Transaction occurred on October 30, 2009~~Officers.

3On December 16, 2009, in conjunction with Mr. John DeGroote’s anticipated appointment as the Trustee of the Liquidating Trust effective as of the Effective Date of the Plan, the Board of Directors of the Company terminated Mr. DeGroote as President, Chief Legal Officer and Secretary of the Company, effective as of the Effective Date.

~~On October~~Item ~~22, 2009, BE New York Holdings, Inc~~9.,01. aFinancial ~~wholly~~Statements ~~owned subsidiary of BearingPoint, entered into a Stock Purchase Agreement with BPH Corporation relating to the purchase~~ and ~~sale of 100% of the common stock of BearingPoint, Inc~~Exhibits. ~~(Korea) for a nominal purchase price (the~~ “BearingPoint Korea Transaction”). The Bankruptcy Court approved the BearingPoint Korea Transaction on November 9, 2009. The closing of the BearingPoint Korea Transaction occurred on November 19, 2009.

In addition, BearingPoint is in negotiations with other interested parties and local management to sell its remaining practices and assets that were not or will not be sold pursuant to other transactions. There can be no assurance that any of these transactions will be completed.

Cautionary Statement Regarding Financial and Operating Data

BearingPoint cautions investors and potential investors not to place undue reliance upon the information contained in the Monthly Operating Report, which was not prepared for the purpose of providing the basis for an investment decision relating to any of the securities of BearingPoint. The Monthly Operating Report has been prepared solely for the purpose of complying with the monthly reporting requirements of, and is in a format acceptable to, the Bankruptcy Court. The Monthly Operating Report is limited in scope and only covers a limited time period.

The financial statements in the Monthly Operating Report were not audited or reviewed by independent accountants and were not prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The Monthly Operating Report presents condensed financial information of the Debtors and BearingPoint’s non-debtor subsidiaries, with its non-debtor foreign subsidiaries accounted for on an equity basis, rather than on a consolidated basis as required by GAAP.

There can be no assurance that, from the perspective of an investor or potential investor in BearingPoint’s securities, the Monthly Operating Report is complete. The Monthly Operating Report may be subject to future adjustment and reconciliation. The Monthly Operating Report also contains information for periods which are shorter or otherwise different from those required in BearingPoint’s reports pursuant to the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and such information might not be indicative of BearingPoint’s financial condition or operating results for the period that would be reflected in BearingPoint’s financial statements or in its reports pursuant to the Exchange Act. The information set forth in the Monthly Operating Report should not be viewed as indicative of future results.

The Monthly Operating Report and additional information about BearingPoint’s filing under the Bankruptcy Code, including access to court documents and other general information about the Chapter 11 cases, are available online at BearingPoint’s case administration website located at http://www.bearingpointinfo.com.

Limitation on Incorporation by Reference

In accordance with General Instruction B.2 of Form 8-K, the information in this Item 7.01 is being furnished for informational purposes only and shall not be deemed “filed” for purposes of Section 18 of the Exchange Act, or otherwise subject to the liabilities of that section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as otherwise expressly stated in such filing. The filing of this

Form 8-K shall not be deemed an admission as to the materiality of any information herein that is required to be disclosed solely by Regulation FD.

Item 9.01. Financial Statements and Exhibits

(d) Exhibits.

EXHIBIT
NUMBER		DESCRIPTION
99.1	—	BearingPoint, Inc. Monthly Operating Report for the month ended October 31, 2009, filed with the United States Bankruptcy Court for the Southern District of New York.
2.1		Second Amended Joint Plan of BearingPoint, Inc. and its Subsidiaries under Chapter 11 of the Bankruptcy Code, as confirmed by the Bankruptcy Court on December 22, 2009.
99.1		Confirmation Order.

~~Forward-Looking Statements~~3

Some of the statements in this Form 8-K constitute “forward-looking statements” within the meaning of the United States Private Securities Litigation Reform Act of 1995, including, without limitation, certain statements regarding BearingPoint’s bankruptcy, the Amended Plan and the sale of BearingPoint’s businesses. These statements are based on our current expectations, estimates and projections. Words such as “will,” “expects,” “believes” and similar expressions are used to identify these forward-looking statements. These statements are only predictions and as such are not guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Forward-looking statements are based upon assumptions as to future events or our future financial performance that may not prove to be accurate. Actual outcomes and results may differ materially from what is expressed or forecast in these forward-looking statements. Factors that could cause actual results to differ materially from those projected in such forward-looking statements include, without limitation: (i) the ability of BearingPoint to continue as a going concern; (ii) risks and uncertainties associated with BearingPoint’s bankruptcy proceedings as a result of filing for reorganization under chapter 11 of title 11 of the Bankruptcy Code, including, without limitation, employee attrition, as well as Bankruptcy Court rulings and the outcome of BearingPoint’s bankruptcy proceedings in general; (iii) BearingPoint’s ability to obtain Bankruptcy Court approval with respect to the proposed sale of all or substantially all of its businesses and the Amended Plan, (iv) BearingPoint’s ability to prosecute, develop and consummate the Amended Plan or one or more other plans of liquidation, as well as the risks associated with third party motions in the bankruptcy proceedings, which may interfere with BearingPoint’s ability to develop and consummate one or more plans of liquidation; (v) the ability of BearingPoint to enter into definitive agreements with respect to the sale of the rest of its businesses and assets, and to consummate such sale transactions on favorable terms, if at all; (vi) the ability of BearingPoint to satisfy conditions to the closing of any sale transactions; (vii) the ability of third parties to fulfill their obligations pursuant to sale agreements, including their ability to obtain financing under current financial market conditions; (viii) risks and uncertainties inherent in transactions involving the sale of all or substantially all of the businesses of BearingPoint, including, without limitation, the diversion of management attention from the operation of BearingPoint’s business and risks associated with any failure to consummate such sale transactions; (ix) the potential adverse impact of the chapter 11 proceedings on BearingPoint’s liquidity and results of operations; (x) management of cash resources; and (xi) claims made after the date that BearingPoint filed for bankruptcy and other claims that are not discharged in the chapter 11 proceedings. As a result, these statements speak only as of the date they were made, and BearingPoint undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

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.

Date: December 3, 2009	BearingPoint, Inc.
Date: December 22, 2009	BearingPoint, Inc.
	By:	/s/ ~~David~~John ~~Johnston~~DeGroote
		David Johnston
		John DeGroote
		Chief Financial Officer
		President

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