UNITED ~~STATES~~ ~~SECURITIES AND EXCHANGE COMMISISSION WASHINGTON, DC 20549~~ STATES

SECURITIES AND EXCHANGE COMMISISSION

WASHINGTON, DC 20549

FORM 8-K

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

~~Date of Report: August 2, 2004~~CURRENT ~~(Date of Earliest Event Reported)~~ REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report: 1/6/06

(Date of Earliest Event Reported)

DICON FIBEROPTICS, INC.

(Exact Name of Registrant as Specified in Its Charter)

California

(State or Other Jurisdiction of Incorporation or Organization)

000-49939		94-3006185		~~94-3006185~~
(Commission File Number)		(IRS Employer Identification No.)	~~(IRS Employer Identification No.)~~
	1689 Regatta BlvdRichmond, California			94804
1689 Regatta Blvd.
(Address of Principal Executive Offices)			(Zip Code)
Richmond, California		94804
(Address of Principal Executive Offices)		(Zip Code)

(510) 620-5000 ~~(Registrant’s Telephone Number, Including Area Code)~~

(Registrant¡¦s Telephone Number, Including Area Code)

_________________________

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

INFORMATION TO BE INCLUDED IN THE REPORT

Item 4 2. ~~Changes~~02. Results of inOperations ~~Registrant’s~~and ~~Certifying~~Financial ~~Accountant~~Condition.

On January ~~August 2~~6, ~~2004~~2006, the Board of Directors of DiCon Fiberoptics, Inc. (“"DiCon”") declared ~~engaged~~a ~~Burr,~~special ~~Pilger &~~dividend ~~Mayer~~of ~~LLP~~$0.02 ~~(“BPM”)~~per asshare ~~the~~of ~~principal~~common ~~accountant~~stock to ~~audit~~shareholders of ~~DiCon’s~~record ~~financial statements~~of ~~for~~DiCon ~~its~~as ~~fiscal~~of ~~year~~January ~~ending~~6, ~~March 31~~2006, ~~2005.~~payable ~~The~~on ~~engagement~~or ofbefore ~~BPM was~~January ~~approved by DiCon’s Board of Directors.~~31, 2006.

Neither DiCon nor anyone on behalf of DiCon consulted with BPM during DiCon’s two most recent fiscal years and through the date of this report on Form 8-K regarding the application of accounting principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on DiCon’s financial statements, or any matter that was the subject of the disagreement or events identified in the Form 8-K of Dicon filed on July 12, 2004 in response to Item 304(a)(1)(iv) of Regulation S-B. 2

-2-

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of ~~1034~~1934, the ~~registrant~~ registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

			DICON FIBEROPTICS, INC. (Registrant)
Date: August 2, 2004			By: Name: Title:	/s/ Jannett Wang Jannett Wang Vice President of Administration (principal financial officer)

DICON FIBEROPTICS, INC.,

~~-3-~~ (Registrant)

Date: 1/09/2006 By: /s/ Ho-Shang Lee

Name: Ho-Shang Lee

Title: President and Chief Executive Officer

(principal executive officer)

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