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): ~~July~~September 2622, 2006

JCM Partners, LLC
__________________________________________
(Exact name of registrant as specified in its charter)


Delaware	000-32653	94-3364323
_____________________ (State or other jurisdiction	_____________ (Commission	______________ (I.R.S. Employer
of incorporation)	File Number)	Identification No.)

2151 Salvio Street, Suite 325, Concord, California		94520
_________________________________ (Address of principal executive offices)		___________ (Zip Code)


Registrant’s telephone number, including area code:		925-676-1966

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-4(c))

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Item 1.01 Entry into a Material Definitive Agreement.

~~(a)~~ OnAs ~~July~~discussed ~~26,~~below ~~2006,~~under ~~the Company’s Board of Managers approved a new agreement with Computer Management Corporation (~~"~~CMC")~~Item ~~to provide the services of Gayle M~~5. ~~Ing as Chief Executive Officer, President, Tax Matters Partner and Secretary to the Company through a management services agreement (the "Agreement")~~02. ~~The~~Departure ~~Agreement is effective as~~ of ~~July~~Managers 1,or ~~2007,~~Principal ~~immediately~~Officers; ~~upon~~Election ~~the expiration~~ of ~~the~~Managers; ~~current~~Appointment ~~agreement~~of ~~between~~Principal ~~the~~Officers" ~~Company~~on ~~and~~September ~~CMC~~22, ~~which expires on June 30~~2006, ~~2007. The~~we ~~Company’s~~hired ~~Chairman~~Douglas ~~of the Board owns CMC and is married to Ms~~W. ~~Ing. Ms.~~Toovey ~~Ing has a community property interest in CMC and is an officer of CMC. Pursuant~~ to ~~the terms of the Agreement, the Company will pay CMC through July 31, 2010 a fee of $35,000 per month and reimburse CMC for its reasonable Company-related expenses.The Agreement may~~ be ~~terminated~~our ~~by either party upon 90 days~~Company’s ~~written~~Chief ~~notice~~Financial ~~and~~Officer ~~will~~subject ~~terminate~~to ~~automatically~~board ~~upon the death or permanent disability of Ms~~confirmation. ~~Ing.~~ Upon termination of the Agreement, the Company will owe CMC the fee provided for in the Agreement through the date of termination plus reimbursement for any expenses properly incurred by CMC on behalf of the Company. The ~~Agreement~~terms ~~may not be assigned by either party without the consent~~ of ~~the~~his ~~other~~employment ~~party. The Company is required to maintain at all times a minimum of $10~~arrangement,~~000,000~~ ofas ~~directors’~~discussed ~~and officers’ insurance coverage and $10~~below,~~000,000~~ ofare ~~liability~~incorporated ~~insurance~~herein ~~coverage~~by ~~and to name CMC and Ms~~reference. ~~Ing as insured parties at the same coverage levels as other officers and executives of the Company.A copy of the Agreement is filed as Exhibit 10.9 hereto.~~

Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.

(c) AsOn ~~previously~~September ~~reported~~22, ~~Jim~~2006 ~~Klescewski~~we ~~resigned~~hired asDouglas W. Toovey, age 50, to be our Company’s Chief Financial Officer ~~effective~~subject ~~June~~to ~~29,~~confirmation ~~2006. On~~by ~~July~~our ~~26,~~Board ~~2006,~~of ~~our~~Managers. Our Board of Managers ~~officially~~will ~~appointed~~consider ~~Gayle~~whether ~~Ing,~~to ~~JCM’s~~elect ~~President~~Mr. ~~and~~Toovey as Chief ~~Executive~~Financial Officer, asat its next regular Board meeting scheduled for December 13, 2006. If elected by the Board, Mr. Toovey will serve as Chief Financial Officer until his successor has been duly elected or qualified, or until his earlier death, resignation or removal. ~~JCM~~There is ~~continuing~~no ~~its~~arrangement ~~search~~or ~~for~~understanding abetween ~~permanent~~Mr. ~~replacement~~Toovey ~~for~~and any other persons related to his selection as an officer of the Company. Mr. ~~Klescewski~~Toovey does not have a family relationship, as defined in Item 401(d) of Regulation S-K, with any of the Company’s Managers or other officers. ItUntil isthe ~~anticipated~~Board ~~that~~elects Mr. Toovey as Chief Financial Officer, he will serve as our principal financial officer. Ms. Ing ~~will~~remains ~~resign~~our Chief Financial Officer until our Board elects Mr. Toovey as our Chief Financial Officer.Mr. ~~upon~~Toovey received his BS in Business Administration-Accounting and Finance from California State University East Bay (previously known as California State University Hayward) in 1985. From June to September 2006 pursuant to a consulting arrangement, he was the ~~hiring~~Interim Director of Real Estate for Citrix Online, a ~~new~~division ~~Chief~~of Citrix Systems, Inc., a NASDAQ listed company. From July 2005 to June 2006 pursuant to a consulting arrangement, he was a Strategy and Financial ~~Officer~~Advisor to Wilsey Bennett, Inc.~~Information~~, ~~about~~a Msprivately-held diversified holding company. From ~~Ing’s~~November ~~business~~2004 ~~experience~~to July 2005, ~~family~~on ~~relationship~~a ~~with~~consulting ~~other~~basis ~~officers~~he was the Chief Financial Officer for Channel Islands Logistics, a privately-held start-up logistics and ~~Managers~~distribution company. From 2000 to November 2004 he was the Vice President and Treasurer of ~~JCM~~Wilsey Bennett, Inc., where he was also employed in various capacities from 1990 to 2000, including as Controller, Chief Operating Officer and ~~the~~Division ~~terms~~Co President. Mr. Toovey also had five years of ~~our~~experience ~~agreement~~as a senior auditor with ~~Computer~~Deloitte ~~Management~~Haskins ~~Corporation~~& ~~for~~Sells, Msnow known as Deloitte and Touche.Mr. ~~Ing’s~~Toovey ~~services,~~has ~~appears~~not been involved in ~~our~~any ~~Definitive~~transactions ~~Proxy~~or ~~Statement~~business ~~filed~~relationships with the ~~Securities~~Company ~~Exchange~~or ~~Commission~~any of its subsidiaries during 2005 or 2006, other than becoming an employee of the Company on ~~May~~September 522, 2006.Mr. Toovey will be paid $175,000.00 ~~under~~per ~~the~~year ~~headings~~for ~~"Proposal~~his 1services –as ~~Election~~Chief ofFinancial ~~Managers"~~Officer. He ~~and~~will ~~"Executive~~also ~~Compensation~~be ~~and~~eligible ~~Other~~for ~~Matters~~participation -in ~~Employment~~any ~~Contracts~~equity compensation plans or similar arrangements and ~~Termination~~will ofreceive ~~Employment~~medical, dental, life insurance and ~~Change~~long-term disability insurance on the same terms as the Company’s other employees. He will also be eligible to participate in the Company 401(k) retirement plan on the same terms as the Company’s other employees. He also will receive paid-~~Control~~time ~~Arrangements~~off in accordance with the Company’s paid-time off policy." ~~Such~~Mr. ~~information~~Toovey’s employment arrangement is ~~incorporated~~at-will ~~herein~~and byhe ~~reference~~may be terminated at any time with or without cause. A copy of his offer letter, dated September 1, 2006, is attached as Exhibit 10.10.

Item 9.01 Financial Statements and Exhibits.

(d) The following exhibit is filed herewith:Exhibit Number Description10.910* ~~Executive~~Offer ~~Management~~letter ~~Services~~to ~~Agreement~~Douglas ~~between~~W. ~~JCM~~Toovey ~~Partners,~~dated ~~LLC~~September ~~and Computer Management Corporation effective July~~ 1, ~~2007.~~2006*Indicates management contract or compensation plan or arrangement.

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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.

	JCM Partners, LLC
August 1, 2006	By:	Gayle M. Ing
September 28, 2006	By:	Gayle M. Ing
		Name: Gayle M. Ing
		Title: President and Chief Executive Officer
		Title: Chief Executive Officer

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Exhibit Index

Exhibit No.		Description
10.9		Executive Management Services Agreement between JCM Partners, LLC and Computer Management Corporation effective July 1, 2007.
10.10		Offer letter to Douglas W. Toovey dated September 1, 2006

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