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

October 24, 2007
Date of Report (Date of earliest event reported)

iPARTY CORP.
(Exact name of registrant as specified in its charter)

Delaware
000-25507
76-0547750
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
 

 
270 Bridge Street, Suite 301, Dedham, Massachusetts
02026
(Address of principal executive offices)
(Zip Code)

(781) 329-3952
(Registrant's telephone number, including area code)



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 October 24, 2007, iParty Corp. issued a press release announcing its results of operations for the third fiscal quarter of 2007 ended September 29, 2007.  The press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

The information in this Form 8-K, including the exhibit, is being furnished to the Securities and Exchange Commission and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, not shall it be deemed incorporated by reference in any filing under the securities Act of 1933, as amended.

Item 9.01                      Financial Statements and Exhibits.
 
 
(d) Exhibits
   
99.1
Press release of iParty Corp. dated October 24, 2007
 
 

 
SIGNATURE


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.
 
  iPARTY CORP.  
       
Dated:  October 24, 2007
By:
/s/ SAL PERISANO  
    Sal Perisano  
   
Chairman of the Board and Chief Executive Officer
 
       

 

 
EXHIBIT INDEX
 
EXHIBIT
 
NUMBER
DESCRIPTION
99.1
Press release of iParty Corp. dated October 24, 2007


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