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): ~~May~~September 247, 2004

BAM! ENTERTAINMENT, INC.

(Exact Name of Registrant as Specified in its Charter)

Delaware
(State or Other Jurisdiction of Incorporation)

000-32989		77-0553117
(Commission File Number)		(I.R.S. Employer Identification No.)


000-32989 (Commission File Number)		77-0553117 (I.R.S. Employer Identification No.)

333 West Santa Clara Street, Suite 716
San Jose, California 95113
(Address of Principal Executive Offices, Including Zip Code)

(408) 298-7500
(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):


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

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

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

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

TABLE OF CONTENTS

	Item 7: Exhibits
	Item 9: Regulation FD Disclosure
	Item 12. Results of Operations and Financial Condition
SIGNATURES
EXHIBIT 99.1


Item 4.01: Change in Registrant’s Certifying Accountant
Item 9.01: Financial Statements and Exhibits
SIGNATURES
EXHIBIT INDEX
Exhibit 16.1

Item 74.01: Change ~~Exhibits~~in Registrant’s Certifying Accountant

99On September 7, 2004, Deloitte & Touche LLP (“Deloitte”) notified Bam! Entertainment, Inc.1 ~~Press~~(the ~~release~~“Company”) ~~dated~~of ~~May 24~~its resignation as the Company’s independent registered public accounting firm, ~~2004~~effective immediately.

~~Item 9:~~Deloitte’s ~~Regulation FD~~reports ~~Disclosure~~on the Company’s financial statements for the two most ~~(Furnished~~recent ~~under~~fiscal ~~Item~~years do not contain an adverse opinion or disclaimer of opinion, and are not qualified or modified as to uncertainty, audit scope or accounting principles, except that the report of Deloitte on the financial statements for the year ended June ~~12)~~30, 2003 contained an explanatory paragraph expressing substantial doubt on the Company’s ability to continue as a going concern for a reasonable period of time.

~~This~~During ~~Current~~the ~~Report~~Company’s two most recent fiscal years and the subsequent interim period there were no disagreements between the Company and Deloitte on ~~Form~~any matter ~~8-K~~of isaccounting ~~being~~principles ~~furnished~~or ~~pursuant~~practices, tofinancial ~~Item 12~~statement disclosures, ~~“Results~~or ofauditing ~~Operations~~scope ~~and~~or ~~Financial~~procedure ~~Condition~~which disagreements,” inif ~~accordance~~not ~~with~~resolved ~~interim~~to ~~guidance~~Deloitte’s ~~promulgated~~satisfaction, bywould ~~the~~have ~~Securities~~caused ~~and~~Deloitte ~~Exchange~~to ~~Commission~~make reference thereto in ~~Release~~Deloitte’s ~~No. 34-47583~~report ~~that~~on ~~was~~the ~~issued~~Company’s onfinancial ~~March 27,~~statements ~~2003~~for such periods. ~~See~~In addition, “no reportable events, as defined in Item ~~12.~~304 ~~Results~~(a) (1) (v) of ~~Operations~~Regulation S-K, occurred during the Company’s two most recent fiscal years and the ~~Financial~~subsequent ~~Condition”~~interim ~~below~~period.

~~Item 12~~The Company has requested that Deloitte furnish it with a letter addressed to the Securities and Exchange Commission stating that it agrees with the above statements. ~~Results~~A copy of ~~Operations~~such ~~and~~letter ~~Financial~~is ~~Condition~~attached hereto as Exhibit 16.1

~~On May~~Item ~~24, 2004, BAM! Entertainment announced its results of operations for the three and nine months ended March 31, 2004~~9.01: Financial AStatements ~~copy of the press release is attached as Exhibit 99.1 to this Form 8-K~~ and ~~is incorporated herein by~~Exhibits ~~reference.~~

The information in this Current Report is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The information in this Current Report shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended. The furnishing of the information in this Current Report is not intended to, and does not, constitute (a) ~~representation that~~N/A ~~such~~(b) ~~furnishing~~N/A is(c) ~~required by Regulation FD or that the information this Current Report contains is material investor information that is not otherwise publicly available.~~ Exhibits:


16.1		Letter from Deloitte & Touche LLP to the Securities and Exchange Commission regarding change in certifying accountants.

SIGNATURES

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

Date: May 28, 2004	BAM! ENTERTAINMENT, INC.
Date: September 10, 2004	BAM! ENTERTAINMENT, INC.
	By: /S/ STEPHEN AMBLER
	By:	/S/ STEPHEN AMBLER
	Name: Stephen Ambler
	Name: Title:	Stephen Ambler Chief Financial Officer
	Title: Chief Financial Officer

EXHIBIT INDEX


Exhibit		Description
Exhibit 16.1		Letter from Deloitte & Touche LLP to the Securities and Exchange Commission regarding change in certifying accountants.

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