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) August 3, 2006
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VIEWPOINT CORPORATION
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(Exact name of registrant as specified in its charter)
Delaware 0-27168 95-4102687
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
498 Seventh Avenue, Suite 1810, New York, NY 10018
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (212) 201-0800
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N/A
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(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 2.02 Results of Operations and Financial Condition.
On August 3, 2006, the Registrant issued a press release announcing financial
results for the second quarter ended June 30, 2006. A copy of the press release
issued by the Registrant is furnished herewith as Exhibit 99.1.
Item 9.01 Financial Statements and Exhibits.
(c) Exhibits
99.1 Press Release dated August 3, 2006.
The information furnished herein and in the accompanying exhibit shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934
nor shall it be deemed incorporated by reference in any other filing with the
Securities and Exchange Commission except as is expressly set forth by specific
reference in such a filing.
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.
VIEWPOINT CORPORATION
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(Registrant)
Date: August 8, 2006
/s/ William H. Mitchell
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William H. Mitchell
CFO