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

SECURITIES AND EXCHANGE COMMISSION


Date of report (Date of earliest event reported)	December 12, 2012

Handleman Company
(Exact Name of Registrant as Specified in Its Charter)

Michigan
(State or Other Jurisdiction of Incorporation)

1-7923	38-1242806
(Commission File Number)	(IRS Employer Identification No.)

500 Kirts Boulevard, Troy, Michigan		48084-5225
(Address of Principal Executive Offices)		(Zip Code)

(248) 362-4400
(Registrant’s Telephone Number, Including Area Code)

Not applicable
(Former Name or Former Address, if Changed Since Last Report)

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) February 12, 2010

Handleman Company

(Exact Name of Registrant as Specified in Its Charter)

Michigan

(State or Other Jurisdiction of Incorporation)

1-7923		38-1242806
(Commission File Number)		(IRS Employer Identification No.)
500 Kirts Boulevard, Troy, Michigan		48084-5225
(Address of Principal Executive Offices)		(Zip Code)

(248) 362-4400

(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:

¨ 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~~14d-42(cb))

~~Section 1.~~¨ Pre-commencement ~~Registrants’~~communications ~~Business~~pursuant ~~and~~to ~~Operations~~Rule 13e-4(c) under the Exchange Act

~~Item 2~~(17 CFR 240.0113e-4(c)) ~~Completion of a Disposition of a Significant Amount of Assets Outside the Normal Course of Business~~

~~Pursuant~~Section to8. aOther ~~Purchase~~Events ~~Agreement~~Item ~~entered~~8.01 ~~into~~Other onEvents On December 8 12, ~~2009~~2012, asthe ~~amended~~Board onof ~~January 9,~~Directors ~~2010,~~of ~~between~~ Handleman Company (the “~~Seller~~Registrant”) ~~and~~authorized ~~AAM~~the I,payment ~~LLC~~of ~~(the~~final ~~“Purchaser”),~~expenses onof ~~February 12,~~the ~~2010,~~Registrant and the ~~Purchaser~~distribution ~~purchased~~of the ~~Seller~~Registrant’s ~~corporate~~remaining ~~headquarters~~assets. ~~building~~The ~~located~~Registrant atpreviously ~~500~~took ~~Kirts~~action ~~Boulevard,~~to ~~Troy,~~notify holders of known claims of its dissolution and to publish notice of its dissolution for the benefit of holders of unknown claims pursuant to the provisions of Michigan. ~~The~~Compiled ~~purchase~~Laws ~~price~~Sections ~~was~~450.1841a $3and 450.1842a,~~000~~ respectively,~~000~~ so that additional claims against the Registrant shall be barred. ~~Cash~~ ~~received~~After atpaying ~~closing~~or making provision for all liabilities of the Registrant determined to be valid, the Registrant’s remaining assets totaled $27,~~710~~541,~~828.64~~983, ~~following~~or ~~adjustments~~approximately $0.37 per share for aeach ~~realtor~~of ~~commission~~the ~~fee~~Registrant’s 20,500,181 ~~customary~~outstanding ~~proration~~shares. Payments to shareholders of ~~property~~record ~~taxes,~~are ~~and~~expected ~~closing~~to ~~costs.~~be ~~The~~made ~~$200~~by Franklin Advisors,~~000~~ LLC, ~~plus~~the ~~interest,~~Registrant’s ~~that~~paying ~~was~~agent, ~~released~~prior to ~~the~~year ~~Seller~~end. onApproximately ~~January 9,~~$1.8 ~~2010~~million ashas been paid to a ~~result~~ liquidation trust for the settlement of a remaining tax claim. If funds remain after the ~~First~~final ~~Amendment~~settlement of that claim and of disputes related to ~~Purchase~~that ~~Agreement~~claim, ~~was~~they ~~credited~~will ~~against~~be distributed to shareholders on a pro rata basis. With these final payments, the ~~purchase~~dissolution, ~~price~~liquidation atand winding up of the ~~closing~~Registrant are complete. The Registrant will no longer have operations, employees or offices, and will no longer file reports with the Securities and Exchange Commission.

Under the terms of the Purchase Agreement, the Seller may continue to occupy a portion of the building through December 31, 2011.

SIGNATURES

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.

	HANDLEMAN COMPANY
Date: February 17, 2010	By:	/s/ Rozanne Kokko
Date: December 13, 2012	By:	/s/Rozanne Kokko
	Name:	Rozanne Kokko
	Title:	Sr. Vice President and Chief Financial Officer

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