UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

____________________________________________________________

AMENDMENT NO. 1

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

~~August~~December 61, 2009

Date of Report (Date of earliest event reported):

Optimized Transportation Management, Inc.

(Exact Name of Registrant as Specified in Charter)

formerly

UNITED RESTAURANT MANAGEMENT, INC.



Delaware	000-53405	74-2958195
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

707 Grant Street

Suite 2307

Pittsburgh, PA 15219

(Address of principal executive offices)

Registrant’s telephone number, including area code: 412-258-2260

374 East 400 South, Suite #3

Springville, UT 84663

(former address of principal executive offices)

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:

. 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 DFR 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 4.01 Changes in Registrant's Certifying Accountant

On ~~August~~December 31, 2009, ~~the~~Optimized ~~Audit~~Transportation ~~Committee of UNITED RESTAURANT MANAGEMENT~~Management, Inc. (the "“Company"”) ~~terminated~~was ~~the~~informed ~~Company's~~by ~~and~~Pender ~~its~~Newkirk ~~subsidiaries' relationship with Malone~~ & ~~Bailey~~Company, ~~P.C.~~LLP as(“PNC”) ~~their~~that ~~independent~~PNC ~~certified~~has ~~public~~decided ~~accountants~~not ~~and~~to onstand ~~the~~for ~~same~~reelection ~~date engaged Pender, Newkirk & Company, CPAs~~ as the Company'’s independent registered certified public accountants ~~for~~due to the ~~quarter~~fact ~~ending~~that ~~June~~the Company filed its September 30, 2009. Form 10-Q without PNC’s review and permission.

On August 7, 2009, the Company engaged PNC as independent certified public accountants for the fiscal year ending December 31, 2009. Prior to this date, the Company had not previously consulted with PNC on items, which (i) concerned the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, or (ii) ~~Previous~~concerning any subject matter of a disagreement or reportable event with any prior independent certified public accountants: engaged by the Company.

~~(i)~~PNC Onhas ~~August~~not 3,issued ~~2009,~~any ~~UNITED~~report ~~RESTAURANT~~on ~~MANAGEMENT,~~any ~~Inc.~~of (the "Company")’s onaudited ~~behalf~~financial statements. The Company is in the process of ~~itself~~selecting a new auditing firm, and ~~its~~will ~~subsidiaries~~file ~~dismissed~~an ~~Malone~~Amendment &to ~~Bailey,~~this ~~P.C.~~Form as8-K ~~their~~once ~~independent~~that ~~accountants.~~firm has been selected.

~~(ii)~~In ~~The~~accordance ~~reports~~with ofItem ~~MALONE & BAILEY, P.C. on the financial statements for the past two fiscal years did not contain an adverse opinion or~~ 304(a)(1) ~~disclaimer of opinion~~ and were not qualified or modified as to uncertainty, audit scope or accounting principles. However, MALONE & BAILEY, P.C.'s report for the year ended December 31, 2008 included an explanatory paragraph noting the Company's limited liquid resources, recurring losses from operations and the Company's need to raise additional capital, all of which raised substantial doubt about the Company's ability to continue as (a ~~going concern.~~ )(3):

(~~iii~~i) ~~The Audit Committee made the decision to change independent accountants that currently consists of the entire Board of Directors.~~

~~(iv)~~PNC ~~In connection with its audits for the two most recent fiscal years and any subsequent interim period through August 3, 2009, there have been no disagreements with MALONE & BAILEY, P~~resigned.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of MALONE & BAILEY, P.C., would have caused them to make reference to such disagreements in their report on the financial statements for such years.

(vii) During the two most recent fiscal years and any subsequent interim period through August 3, 2009, MALONE & BAILEY, P.C. did not advise the Company of any of the events described in Item 304(a)(1)(B) of Regulation S-B.

~~(vi)~~PNC ~~The~~did ~~Company~~not ~~requested~~issue ~~that~~any ~~MALONE~~audited &financial ~~BAILEY,~~statements ~~P.C.~~for ~~furnish a letter addressed to~~ the ~~Securities~~past ~~and~~two ~~Exchange~~(2) ~~Commission stating whether it agrees with the above statements~~years, and ifaccordingly did not, ~~stating~~issue ~~the~~any ~~respects~~adverse inopinion ~~which~~or ~~they~~disclaimer ~~do not agree. A copy~~ of ~~this~~opinion ~~letter,~~or ~~dated~~otherwise ~~August~~qualified 5,an ~~2009,~~opinion ison ~~filed~~audited asfinancial ~~Exhibit 16 to this Form 8-K~~statements.

(biii) On August 7, 2009, the Audit Committee, on behalf of the Company and its subsidiaries, engaged the firm of Pender, Newkirk & Company, CPAs as independent certified public accountants for the fiscal year ending December 31, 2009. The Company has not previously consulted with Pender, Newkirk & Company, CPAs on items which (i) concerned the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, or (ii) concerning any subject matter of a disagreement or reportable event with MALONE & BAILEY, P.C..

PNC’s decision to resign was not based upon a recommendation or approval by the Company’s board of directors.

(iv)

For the interim period ended September 30, 2009, the Company filed a Form 10-Q, which included unaudited interim financial statements. PNC did not approve the filing of the September 30, 2009 Form 10-Q. The Company was not able to pay PNC their requested fees.

(v)

See the response to (iv) above.

The Company intends to engage a new independent certified public accountant in January 2010. As previously indicated, at that time Company will file an amendment to this Form 8-K. In addition, upon completion of review of the Company’s interim financial statements by the new independent certified public accountant, the Company will file an amendment to its previously filed Form 10-Q for the quarter ended September 30, 2009. The Company does not believe that there will be any significant or material changes to the financial statements and other financial information presented in the previously September 30, 2009 Form 10-Q filed without the permission of PNC.

Item 9.01. Financial Statements and Exhibits

16 Letter from ~~Malone~~Pender Newkirk & ~~Bailey~~Company, ~~P.C.~~LLP dated ~~August~~December ~~24,~~1 2009 to the Securities and Exchange Commission.

SIGNATURES

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 thereunto duly authorized.

~~UNITED~~OPTIMIZED ~~RESTAURANT~~TRANSPORTATION MANAGEMENT, ~~Inc~~INC.

Date: August 25, 2009	By:	/s/ Kevin P. Brennan
		Kevin P. Brennan
		Chief Executive Officer

Date: December 30, 2009

By: /s/ Kevin P. Brennan

Kevin P. Brennan

Chief Executive Officer

Filing Compare · OPTIMIZED TRANSPORTATION MANAGEMENT, INC.