OMB Number: 3235-0060 Expires: August 31, 2012 Estimated average burden hours per response.........5.0 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) February 15, 2010 SPENCE - LINGO & COMPANY LTD. (Exact name of Registrant as specified in its charter)

Georgia State or other jurisdiction of incorporation or organization	001 34107 State or other jurisdiction of incorporation or organization	02 0808637 (I.R.S. Employer Identification No.)
656 Bellemeade Avenue Suite A Atlanta, GA (Address of principal executive offices)	30318 (Zip Code)
Registrant’s telephone number, including area code 770 369 1889
(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 February 18, 2010, Spence-Lingo & Company, Ltd made a CORRESPONDENCE (CORRESP) filing regarding the first quarter dividend for the period (begriming November 1, 2009 and ending January 31, 2009). The filing was accepted, although it was not publicly disseminated. The text of that correspondence filing is included in this Form 8-K filing.and is labeled Exhibit 44.
Exhibit 44 Correspondence- Corporate action concerning 2009-2010 Quarter 1 dividend

SIGNATURES Pursuant to 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: March 1, 2010
By: /s/ Jermaine E. Spence

_________________________
Name: Jermaine E. Spence
Title: Chief Executive Officer
Spence-Lingo & Company, Ltd

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Exhibit Table

Securities Act forms

Exchange Act forms

S11

F 1

F 3

F 4

8 K

10 D

10 Q

10 K

(44) Correspondence- Corporate action concerning 2009-2010 Quarter 1 dividend

Spence-Lingo & Company, Ltd 8-K