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): ~~May 1~~December 23, ~~2006~~2008

Language Line, Inc.

(Exact Name of Registrant As Specified In Charter)

Delaware

333-118753

20-0997805

(State or Other Jurisdiction

of Incorporation)

(Commission File Number)

(IRS Employer

Identification No.)

One Lower Ragsdale Drive

Monterey, CA 93940

(Address of Principal Executive Offices, including Zip Code)

(877) 886-3885

(Registrant’s telephone number, including area code)

Not applicable

(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 (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 4 1.01. ~~Changes~~Entry ininto ~~Registrant’s~~a ~~Certifying~~Material ~~Accountant.~~Definitive Agreement

~~(b)~~Amendment ~~Engagement of~~to ~~Independent~~Executive ~~Registered~~Employment ~~Public~~Agreement ~~Accounting Firm~~

On ~~May 1~~December 23, ~~2006~~2008, Language weLine, ~~engaged~~Inc. ~~PricewaterhouseCoopers LLP~~ (the “~~PwC~~Company”) asentered ~~our~~into ~~new~~an ~~independent accountants~~amendment to ~~audit~~its ~~our~~Executive ~~financial~~Employment ~~statements,~~Agreement as(the ~~previously~~“Amended ~~approved~~Agreement”) bywith ~~our~~Dennis ~~Audit~~Dracup, ~~Committee~~its onChief ~~April 24,~~Executive ~~2006~~Officer. inThe ~~connection~~Amended ~~with~~Agreement ~~our~~amends ~~Audit~~the ~~Committee’s~~Executive ~~decision~~Employment Agreement tobetween ~~dismiss~~the ~~our~~Company ~~former~~and ~~independent accountants~~Mr. ~~During~~Dracup ~~the~~dated ~~last~~as ~~two~~of ~~fiscal years~~June 11, 2004, and ~~through~~as ~~April 24~~amended March 23, 2006, weto ~~did~~comply ~~not~~with ~~consult~~the ~~with~~requirements ~~PwC~~of onSection ~~any~~409A ~~accounting~~of orthe ~~auditing~~Internal ~~matter~~Revenue ~~pursuant~~Code toof ~~Item 304(a)(2)(i)~~1986, as amended, and ~~Item 304~~the treasury regulations and other official guidance promulgated thereunder in accordance with the provisions of Section 16(ab)~~(2)(ii)~~ of ~~Regulation~~the ~~S-K~~Executive Employment Agreement.

The foregoing description of the Amended Agreement is qualified in its entirety by reference to the full text of the Amended Agreement, a copy of which is filed herewith as Exhibit 10.1 and incorporated herein by reference, and (2) the Executive Employment Agreement with Mr. Dracup, a copy of which was filed as Exhibit 10.4 to the Company’s Form 10-K filed March 26, 2008 and is incorporated by reference.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits. The following exhibit is being furnished as part of this Form 8-K:


Exhibit No.		Description

10.1		Amendment to Executive Employment Agreement

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 hereunto duly authorized.

		Language Line, Inc. (Registrant)
	Language Line, Inc.
		/s/ Matthew T. Gibbs
	(Registrant)
Date: May 3, 2006		Matthew T. Gibbs II
	/s/ Michael F. Schmidt
		Chief Financial Officer and Director
Date: December 29, 2008	Michael F. Schmidt
	Chief Financial Officer

Filing Compare · Language Line, Inc.