UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, ~~D.C.~~DC 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 orOR 15(d) of ~~the~~The Securities Exchange Act of 1934

Date of ~~Report~~report (Date of earliest event reported): ~~June~~April 288, ~~2007~~ 2008

~~SENDTEC~~SendTec, ~~INC~~Inc.

(Exact name of registrant as specified in its charter)

Delaware	000-51702	43-2053462
(State or other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)
(State or other jurisdiction of incorporation)	(Commission File No.)	(IRS Employer Identification No.)

877 Executive Center Drive West St. Petersburg, Florida		33702
877 Executive Center Drive West St. Petersburg, FL		33702
(Address of Principal Executive Offices)		(Zip Code)
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (727) 576-6630

~~N/A~~(Former name or former address, if changed since last report)

~~(Former~~Check ~~name~~the orappropriate ~~former~~box ~~address,~~ below if ~~changed~~the ~~since~~Form ~~last~~8-K ~~report~~filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.)2. below):

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:

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 42.0102 ~~Changes~~Results inof ~~Registrant’s~~Operations ~~Certifying~~and ~~Accountant~~Financial Condition

On April 8, 2008, SendTec, Inc. (1“SendTec”) ~~Previous~~issued a press release announcing its financial results for the year ended December 31, 2007. A copy of the press release is attached hereto as Exhibit 99.1. SendTec’s financial ~~Independent~~statements ~~Auditors:~~for the fiscal year ended December 31, 2007, are included in its Annual Report on Form 10-KSB filed with the Securities and Exchange Commission on April 8, 2008.

OnThe ~~June 28~~information, ~~2007~~including (the ~~“Termination~~exhibit ~~Date”),~~attached ~~SendTec~~hereto, ~~Inc~~in this Current Report is being furnished pursuant to Item 2.02 ~~(the~~of Form 8-K and shall not be deemed “~~Company~~filed”) ~~dismissed Marcum &~~for ~~Kliegman~~purposes ~~LLP~~of ~~(“Marcum~~Section &18 ~~Kliegman”)~~of the Securities Exchange Act of 1934, as ~~its~~amended, ~~independent~~or ~~auditors~~otherwise ~~for~~subject to the ~~year~~liabilities ~~ending~~of ~~December 31,~~that ~~2007~~Section. The ~~decision~~information ~~was~~in ~~recommended~~this byCurrent ~~the~~Report shall not be incorporated by ~~the~~reference ~~Audit~~into any ~~Committee~~registration ~~and~~statement ~~approved~~or byother document pursuant to the ~~Board~~Securities Act of ~~Directors~~1933, ofas ~~the Company~~amended.

~~Marcum &~~Item ~~Kliegman’s~~9.01 ~~reports~~Financial onStatements ~~the financial statements for the years ended December 31, 2006~~ and ~~2005 did not contain any adverse or disclaimer of opinion and were not modified as to uncertainty, audit scope or accounting principles~~Exhibits.

~~Through~~(d) the Termination Date, there were no disagreements with Marcum & Kliegman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Marcum & Kliegman would have caused them to make reference thereto in their report on our financial statements. Exhibits

~~During~~99.1 ~~the~~Press ~~fiscal~~Release ~~years~~dated ~~ended~~April ~~December 31~~8, ~~2005 and December 31, 2006 and for the quarter ended March 31, 2007, there were no “reportable events” as that term is defined in Item 304(a)(i)(v) of Regulation S-K~~2008.

WeSignature have furnished Marcum & Kleigman LLP with the disclosures contained in this Item 4.01 and have requested Marcum & Kliegman to furnish us a letter addressed to the SEC stating whether or not they agree with the above statements. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.

(2) New Independent Auditors:

On July 5, 2007, we engaged Gregory, Sharer & Stuart (“GSS”) as our new independent auditors. Prior to such date, we did not consult with Gregory Sharer & Stuart regarding (i) the application of accounting principles to a specific completed or contemplated transaction, (ii) the type of audit opinion that might be rendered by GSS, (iii) any other advice that was an important factor considered by SendTec as to accounting, auditing or financial reporting issues or (iv) any other matter that was the subject of a disagreement or event identified in response to Item 304(a)(l)(iv) of Regulation S-B.

Previously, GSS audited the financial statements of SendTec, Inc., a wholly owned subsidiary of theglobe.com, Inc., for the years ended December 31, 2005 and 2004. SendTec Acquisition Corp. (“STAC”) acquired all of the assets of SendTec, Inc. on October 31, 2005, and STAC became our wholly-owned subsidiary on February 3, 2006. The financial statements of SendTec Inc. for 2005 and 2004 were included in our registration statement on Form SB-2 filed with the SEC on June 23, 2006. In addition, GSS provided certain tax consulting services including preparation of our income tax returns.

We have furnished GSS with the disclosures contained in this Item 4.01.

Item 9.01 Financial Statements and Exhibits

(b) Exhibits:

EXHIBITNUMBER		DESCRIPTION
16.1		Letter from Marcum & Kliegman LLP dated July 3, 2007.

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.

Date: July 5, 2007		SENDTEC, INC.
SENDTEC, INC.
By:	/s/ Paul Soltoff	~~By:~~	~~/s/ Donald Gould~~
			Donald Gould
Name:	Paul Soltoff
			Chief Financial Officer
Title:	CEO
Date:	April 8, 2008

EXHIBIT INDEX

EXHIBITNUMBER		DESCRIPTION
Exhibit No.		Description
16.1		Letter from Marcum & Kliegman LLP dated July 3, 2007.
99.1		Press Release.

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