UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D)

~~Pursuant~~OF THE toSECURITIES ~~Section~~EXCHANGE 13ACT orOF ~~15(d) of the Securities Exchange Act of~~ 1934

Date of Report: (Date of ~~earliest~~Earliest ~~event~~Event ~~reported~~Reported): ~~November~~June 124, ~~2007~~2008

~~Pediatric~~COMMISSION ~~Prosthetics,~~FILE ~~Inc~~NO.: 000-51804

~~(Exact name~~PEDIATRIC ~~of Registrant as specified in its charter)~~PROSTHETICS, INC.

Idaho	000-51804	68-0566694
(State or other jurisdiction File Number)	(Commission Identification No.)	(IRS Employer of incorporation)

(Exact Name of Registrant As Specified In Its Charter)

12926 Willow Chase Drive, Houston, Texas 77070

IDAHO	68-0566694
(State Or Other Jurisdiction	(IRS Employer Identification No.)
Of Incorporation)

~~(Address of~~12926 ~~principal~~WILLOW ~~executive~~CHASE ~~offices)(Zip~~DRIVE, HOUSTON, ~~Code)~~TEXAS 77070

~~Registrant's~~(Address ~~telephone~~of ~~number,~~Principal ~~including~~Executive ~~area code: (281~~Offices) ~~897-1108~~

(281) ~~Check the appropriate box below if the Form 8~~897-~~K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:~~1108

~~¨ Written communications pursuant to Rule 425 under the Securities Act~~ (17Issuer Telephone ~~CFR 230.425~~Number)

¨Check ~~Soliciting~~the appropriate ~~material~~box ~~pursuant~~below toif ~~Rule~~the ~~14a~~Form 8-12K ~~under~~filing is intended to simultaneously satisfy the ~~Exchange~~filing ~~Act~~obligation of the registrant under any of the following provisions (17see ~~CFR~~General ~~240~~Instruction A.~~14a-12~~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 2.04 ~~Pre-commencement~~Triggering ~~communications~~Events ~~pursuant~~That toAccelerate ~~Rule~~or ~~13e-4(c)~~Increase ~~under~~a ~~the~~Direct ~~Exchange~~Financial ~~Act~~Obligation or ~~(17~~an ~~CFR~~Obligation ~~240.13e~~under an Off-~~4(c))~~Balance Sheet Arrangement.

~~ITEM~~In connection 4with the Delisting described below under Item 3.01, Pediatric Prosthetics, Inc. ~~CHANGES~~(the IN“Company”, ~~REGISTRANT’S~~“we” ~~CERTIFYING~~or ~~ACCOUNTANT~~“us”) may be in default of $150,000 in Callable Secured Convertible Notes (the “Debentures”) which the Company recently sold in June 2008, to New Millennium Capital Partners II, LLC (the “Purchaser”). Pursuant to the Debentures, we agreed to maintain our listing on the Over-The-Counter Bulletin Board for as long as the Debentures were outstanding.

~~Effective~~Upon the ~~November~~occurrence 1,of ~~2007~~and during the continuance of an event of default under the Debentures, the ~~client~~Purchaser ~~auditor~~can ~~relationship~~make ~~between~~the ~~Pediatric~~Debentures ~~Prosthetics~~immediately due and payable, ~~Inc.~~and (can make us pay the ~~"Company"~~greater of (a) ~~and~~130% ~~Malone~~of &the ~~Bailey,~~total PCremaining outstanding principal amount of the Debentures, ~~Certified~~plus ~~Public~~accrued ~~Accountants~~and unpaid interest thereunder, or (~~"Malone"~~b) ~~was~~the ~~terminated~~total asdollar ~~Malone~~value &of ~~Bailey,~~the PCnumber ~~was~~of ~~dismissed~~shares byof common stock which the ~~Company.~~funds ~~Effective~~referenced ~~November~~in 1,section ~~2007~~(a) would be convertible into (as calculated in the Debentures), multiplied by the ~~Company~~highest ~~engaged~~closing ~~GBH~~price for our common stock during ~~CPAs~~the period we are in default. If the Purchasers declare us in default, and we ~~PC,~~fail ~~Certified~~to ~~Public~~pay ~~Accountants~~the Purchaser such amount within five (~~"GBH"~~5) asdays ~~its~~of ~~principal~~the ~~independent~~date ~~public~~such ~~accountant~~amount ~~for~~is due, the ~~fiscal~~Purchaser ~~year~~can ~~ended~~require ~~June~~us ~~30,~~to ~~2008.~~pay ~~The~~them ~~decision~~in tothe ~~change~~number of shares ~~accountants~~of ~~was~~common ~~recommended,~~stock ~~approved~~equal ~~and~~to ~~ratified~~(b) divided by the ~~Company's~~Conversion ~~Board~~Price ~~of Directors~~(as ~~effective~~defined ~~November~~in 1,the Debentures) ~~2007~~then in effect.

~~Malone's~~Item ~~report~~3.01 onNotice ~~the financial statements~~ of ~~the~~Delisting ~~Company~~or ~~for~~Failure ~~the fiscal years ended June 30, 2006 and June 30, 2007, and any later interim period, including the interim period up~~ to ~~and~~Satisfy ~~including~~a ~~the~~Continued ~~date~~Listing ~~the~~Rule ~~relationship with Malone ceased,~~or ~~did~~Standard; ~~not~~Transfer ~~contain any adverse opinion or disclaimer~~ of ~~opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles except for concerns about the Company's ability to continue as a going concern~~Listing.

InEffective ~~connection~~June ~~with~~24, ~~the~~2008, ~~audit~~our ofcommon stock was delisted from the ~~Company's~~Over-The-Counter ~~fiscal~~Bulletin Board ~~years~~(the ~~ended~~“OTCBB”) ~~June~~due ~~30,~~to ~~2006 and June~~our ~~30,~~failure ~~2007,~~to ~~and~~timely ~~any~~file ~~later~~our ~~interim~~quarterly report for the period ended March 31, ~~including~~2008 (the ~~interim~~“Delisting”). Although ~~period~~we upwere unable to ~~and~~ ~~including~~file ~~the~~our ~~date~~quarterly report for the ~~relationship~~period ~~with~~ended ~~Malone~~March ~~ceased~~31, ~~there~~2008 ~~were no~~with ~~disagreements~~financial ~~between~~statements ~~Malone~~which ~~and~~were ~~the~~reviewed ~~Company~~and onapproved aby ~~matter~~our ofauditors ~~accounting~~by thirty ~~principles~~(30) ordays ~~practices,~~after ~~financial~~the ~~statement~~extended ~~disclosure~~due date of such report, orwe ~~auditing~~have ~~scope~~since filed the ~~or procedure,~~completed ~~which~~and ~~disagreement,~~reviewed ifreport ~~not~~and ~~resolved~~plan to ~~the~~immediately ~~satisfaction~~take ofaction ~~Malone would~~to ~~have~~engage ~~caused~~a market ~~Malone~~maker to ~~make~~re-apply ~~reference~~for our common stock to be quoted on the OTCBB. Until ~~subject~~such ~~matter~~time ofas ~~the~~we are able to re-quote our common stock on ~~disagreement~~the inOTCBB, ~~connection~~if ~~with~~ever, ~~its~~our ~~report~~common stock will continue to trade on the ~~Company's financial~~Pinksheets ~~statements~~trading market under the symbol “PDPR.”

There have been no reportable events as provided in Item 304(a)(iv) of Regulation S-B during the Company's fiscal years ended June 30, 2006 and June 30, 2007, and any later interim period, including the interim period up to and including the date the relationship with Malone ceased.

The Company has authorized Malone to respond fully to any inquiries of any new auditors hired by the Company relating to their engagement as the Company's independent accountant. The Company has requested that Malone review the disclosure and Malone has been given an opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respect in which it does not agree with the statements made by the Company herein. Such letter is filed as an exhibit to this Report.

The Company has not previously consulted with GBH regarding either (i) the application of accounting principles to a specific completed or contemplated transaction; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) a reportable event (as provided in Item 304(a)(iv)(B) of Regulation S-B) during the Company's fiscal years ended June 30, 2006 and June 30, 2007, and any later interim period, including the interim period up to and including the date the relationship with Malone ceased. GBH has reviewed the disclosure required by Item 304 (a) before it was filed with the Commission and has been provided an opportunity to furnish the Company with a letter addressed to the Commission containing any new information, clarification of the Company's expression of its views, or the respects in which it does not agree with the statements made by the Company in response to Item 304 (a). GBH did not furnish a letter to the Commission.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

Exhibit Number	Description of Exhibit
16.1*	Letter from Malone & Bailey, PC

SIGNATURES

Pursuant to the ~~requirements~~requirement of the Securities Exchange Act of 1934, the ~~registrant~~ Registrant has duly caused this report to be signed on its behalf by the undersigned ~~hereunto~~thereunto duly authorized.

	Pediatric Prosthetics, Inc.
Date: November 5, 2007
	By: Kenneth W. Bean
	Kenneth W. Bean
	Chief Financial Officer

PEDIATRIC PROSTHETICS, INC.

June 25, 2008

/s/ Kenneth W. Bean

Kenneth W. Bean,

Vice President

Filing Compare · PEDIATRIC PROSTHETICS INC