SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of report (Date of earliest event reported): December 20, 2007 iMergent, Inc. (Exact Name of Registrant as Specified in Its Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-32277 87-0591719 (Commission File Number) (IRS Employer Identification No.) 754 East Technology Avenue Orem, Utah 84097 (Address of Principal Executive (Zip Code) Offices) (801) 227-0004 (Registrant's Telephone Number, Including Area Code) N/A (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)) Item 8.01 Other Events On December 20, 2007, iMergent, Inc. ("Company") issued a press release, a copy of which is being furnished as Exhibit 99.1 hereto and is incorporated herein by reference which announced the streamlining of the Company sales force, provided revised guidance on Net Dollar Volume of Contracts Written, provided initial results on StoresOnline Express, as well as provided additional information regarding the Company's plan and vision. The Company also issued answers to "Frequently Asked Questions" a copy of which is being furnished as Exhibit 99.2 hereto and is incorporated herein by reference Pursuant to the rules and regulations of the Securities and Exchange Commission, Such exhibits and the information set forth therein and herein shall be deemed "furnished" and not "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing. Item 9.01 Financial Statements and Exhibits (d) Exhibits The following exhibits are furnished with this Current Report on Form 8-K/A: Exhibit Number Description ------- ----------- 99.1 Press release dated December 20, 2007. 99.2 Frequently Asked Questions dated December 20, 2007. 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. IMERGENT, INC. /s/ Robert M. Lewis ------------------------ By: Robert M. Lewis, Chief Financial Officer Date: December 20, 2007