UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

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 (Date of earliest event reported): ~~November~~December 1312, 2006

Moscow CableCom Corp.

(Exact name of registrant as specified in its charter)

Commission file number: 000-~~1460~~01460

Delaware	06-0659863
(State or Other Jurisdiction of Incorporation)	(I.R.S. Employer Identification No.)
590 Madison Avenue, 38th Floor	10022
New York, New York 10022	(Zip Code)
New York, New York	(Zip Code)
(Address of Principal Executive Offices)
(212) 826-8942
(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 obligations of the registrant under any of the following provisions (see General Instructions A.2. below):

[ ]

Written communications pursuant to Rule 425 under the Securities Act (17 C.F.R. 230.425)

[ ]

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 C.F.R. 240.14a-12)

[ ]

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 C.F.R. 240.14d-2(b))

[ ]

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 C.F.R. 240.13e-4(c))

Item 84.01. ~~Other~~Changes ~~Events~~in Registrant's Certifying Accountant.

On ~~November~~December 1312, 2006, ~~Moscow~~the ~~CableCom~~Company ~~Corp.~~appointed Ernst & Young LLC (“Ernst & Young”) as the "Company")’s ~~issued~~independent aregistered ~~press~~public ~~release~~accounting ~~announcing~~firm ~~information~~for its fiscal year ending December 31, 2006. The Company did not consult with ~~respect~~Ernst & Young during the ten-month transition period ended December 31, 2004, the year ended December 31, 2005, or the subsequent interim period prior to its appointment as auditor regarding either: (i) the ~~growth~~application of ~~its~~accounting ~~homes~~principles ~~passed~~to ~~network~~a ~~and~~specified transaction, either completed or proposed; or the ~~number~~type of ~~subscribers~~audit ~~for~~opinion ~~its~~that ~~broadband~~might ~~services~~be ~~for~~rendered on the ~~month~~Company's financial statements, whereby a written report was provided to the Company or oral advice was provided that Ernst & Young concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of ~~October~~disagreement ~~2006~~(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).

AIn ~~copy~~deciding ofto select Ernst & Young, the ~~press~~Audit ~~release~~Committee ~~issued~~considered byErnst & Young's experience and expertise related to public companies conducting their business in the ~~Company~~Russian isFederation, ~~attached~~as ~~hereto~~well as ~~Exhibit~~reviewed 99auditor independence issues and existing commercial relationships with Ernst & Young.1 The Audit Committee concluded that Ernst & Young has no commercial or other relationship that would impair its independence and ~~incorporated~~has ~~herein~~the byappropriate ~~reference~~expertise that the Company required regarding its current operations.

Item 9.01. Financial Statements and Exhibits.

(d) ~~Exhibits~~

~~The following is furnished as an Exhibit to this report:~~Exhibits

The following is furnished as an Exhibit ~~No.~~to this report:

~~Description of~~ Exhibit Number

~~99.1~~Description of Exhibit

~~Press Release dated November 13, 2006~~99.1

~~SIGNATURES~~Press release dated December 12, 2006

~~Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.~~SIGNATURES

~~MOSCOW~~Pursuant ~~CABLECOM~~to ~~CORP. (~~the requirements of the Securities and Exchange Act of 1934, the Registrant) has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.

~~/s/~~MOSCOW ~~Tate~~CABLECOM ~~Fite~~CORP. (Registrant)

~~Name:~~/s/ Tate Fite ~~Title: Chief Financial Officer~~ _

~~Date~~Name: Tate Fite Title: ~~November~~Chief ~~13,~~Financial ~~2006~~Officer

2Date: December 12, 2006

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