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): August 17, 2010

Local Insight Regatta Holdings, Inc.

(Exact name of registrant as specified in its charter)

Delaware

333-152302

20-8046735

(State or other jurisdiction

of incorporation)

(Commission

file number)

(IRS employer

identification no.)

188 Inverness Drive West, Suite 800

Englewood, Colorado

80112

(Address of principal executive offices)

(Zip code)

303-867-1600

(Registrant’s telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)

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):

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 2.02

Results of Operations and Financial Condition.

On August 17, 2010, Local Insight Regatta Holdings, Inc. (the “Company”) issued a press release regarding the Company’s financial results for the three and six months ended June 30, 2010. A copy of the press release is attached as Exhibit 99.1 to this Form 8-K. The press release contains certain non-GAAP financial measures for the periods set forth therein, including EBITDA and EBITDA-as adjusted. EBITDA is net income (loss) before interest, income taxes, depreciation and amortization. EBITDA-as adjusted is net income (loss) before interest, income taxes, depreciation and amortization, purchase accounting adjustments, other non-cash items and certain non-recurring costs. The most directly comparable GAAP financial measure of these non-GAAP financial measures is net loss. Reconciliations of these non-GAAP financial measures to the most directly comparable GAAP financial measure are included in the press release.

None of the contents of this Form 8-K are incorporated by reference into any registration statement or report of the Company.

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibit


Exhibit No.		Description
99.1		Press Release issued August 17, 2010

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant, Local Insight Regatta Holdings, Inc., has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: August 17, 2010


LOCAL INSIGHT REGATTA HOLDINGS, INC.

By:	/s/ JOHN S. FISCHER
	Name:	John S. Fischer
	Title:	General Counsel and Secretary

EXHIBIT INDEX


Exhibit No.		Description
99.1		Press Release issued August 17, 2010

Local Insight Regatta Holdings, Inc. 8-K