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) ~~January~~February 111, ~~2009~~2010

JESUP & LAMONT, INC.

(Exact name of Registrant as specified in its charter)

Florida		1-31292		56-3627212
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

650 Fifth Avenue ~~3rd Floor New York, NY 10019~~

3rd Floor

New York, NY 10019

(Address Of Principal Executive Office) (Zip Code)

Registrant's telephone number, including area code 800-356-2092

(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:

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))

Item 47.01: ~~Changes~~Regulation inFD ~~Registrant’s Certifying Accountant.~~Disclosure

~~Effective~~See ~~January~~information 1,under ~~2009,~~Items ~~Miller, Ellin~~8.01 ~~& Company, LLP (“Miller Ellin”), the Registrant’s independent certifying accountant~~ and ~~the principal accountant engaged to audit the~~ Registrant’s financial statements, consummated a merger of its practice into the practice of Rosen Seymour Shapss Martin & Company LLP (“Rosen Seymour”), with Rosen Seymour the resulting surviving legal entity9. ~~By virtue of that merger, Rosen Seymour succeeded Miller Ellin as the Registrant’s independent certifying accountants~~01.

~~The audit report of Miller Ellin on the~~Item ~~Registrant’s financial statements for the fiscal year ended December 31, 2007 expressed an unqualified opinion~~8. ~~Such~~01: ~~audit~~Other ~~report did not contain an adverse opinion or disclaimer of opinion or qualification~~Events. During the Registrant’s two most recent fiscal years and the period thereafter through the date of the merger, there were no disagreements with Miller Ellin on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Miller Ellin, would have caused such entity to make reference to such disagreements in its reports. During the Registrant’s two most recent fiscal years and through the date of the merger, no “reportable events” (as described in Item 304(a)(1)(v) of Regulation S-K) occurred that would be required by Item 304(a)(1)(v) to be disclosed in this report.

~~During~~On ~~the~~February ~~Registrant’s two most recent fiscal years and the period thereafter through the date of the merger~~11, ~~neither the Registrant~~2010, ~~nor~~Jesup ~~anyone on its behalf~~& Lamont, ~~consulted~~Inc. ~~Rosen Seymour regarding:~~ (i) the ~~application~~“Company”) ofannounced ~~accounting~~that ~~principles~~it tohad areached ~~specific~~an ~~completed~~agreement-in-principle orfor ~~proposed~~a combination transaction; ~~(ii)~~with ~~the~~Tri-Artisan ~~type of audit opinion that might be~~Capital ~~rendered~~Partners, onLLC, ~~the~~a ~~Registrant’s~~New ~~financial~~York ~~statements;~~based ormerchant ~~(iii)~~bank ~~any~~engaged ~~matter~~primarily ~~that was either the subject of a disagreement (as defined~~ in ~~Rule 304(a)(1)(iv) of~~private ~~Regulation~~equity ~~S-K~~investment ~~promulgated~~and ~~under~~mergers ~~the~~and ~~Securities~~acquisitions ~~Act~~advisory ofservices ~~1933,~~for ~~as amended) or a~~corporate, ~~reportable~~private ~~event~~equity ~~(as~~sponsor ~~defined~~and ininstitutional ~~Rule~~investor ~~304(a)(1)(v) of Regulation S-K)~~clients.

The ~~Registrant~~Company ~~has~~will ~~requested~~host ~~Miller Ellin~~a ~~and~~conference ~~Rosen Seymour to review the disclosures contained in this report and~~call ~~have asked each of them~~ to ~~furnish~~discuss the ~~Registrant~~combination ~~with~~transaction aon ~~currently~~Tuesday, ~~dated~~February ~~letter addressed to the SEC containing any new information~~16, ~~clarification~~2010 ofat ~~the~~4:30 ~~expression of the Registrant’s views or the respects in which it does not agree with the statements made by it in response to Item 304(a) of Regulation S-K~~p.m. ~~A copy~~Eastern ~~of each such letter is filed as an exhibit to this report~~Time.

A copy of the press release announcing the agreement-in-principal and conference call is furnished as Exhibit 99.1 hereto. A term sheet summarizing the principal terms of the agreement-in-principal is furnished as Exhibit 99.2 hereto. A presentation describing the proposed combination transaction is furnished as Exhibit 99.3 hereto. This information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and shall not be deemed to be incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act.

Item 9.01: Financial Statements and Exhibits

(d) Exhibits:

1699.1 ~~Letter~~Press Release dated ~~December~~February 1611, ~~2009, from Miller Ellin & Company, LLP to the Securities and Exchange Commission~~2010.

1699.2 ~~Letter~~Summary ~~dated~~of ~~December~~Principal ~~16, 2009, from Rosen Seymour Shapss Martin & Company LLP to the Securities and Exchange Commission~~Terms

299.3 Presentation

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned, hereunto duly authorized.

	Jesup & Lamont, Inc.
Dated: December 16, 2009	By:	/s/ Alan Weichselbaum
Dated: February 11, 2010	By:	/s/ Alan Weichselbaum
		Alan Weichselbaum
		Chief Executive Officer

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