Filed by Automated Filing Services Inc. (604) 609-0244 - Language Enterprises Corp. - Form 8K

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

January 26, 2008
Date of Report (Date of earliest event reported)

LANGUAGE ENTERPRISES CORP.
(Exact name of registrant as specified in its charter)

NEVADA 000-52738 98-0555508
(State or other jurisdiction of (Commission File (IRS Employer Identification No.)
incorporation) Number)  

111 N. Sepulveda Blvd., Suite 250  
Manhattan Beach, CA 90266
(Address of principal executive offices) (Zip Code)

(310) 937-1511
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 -4(c))

SECTION 4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

On January 26, 2008, the sole Director of Language Enterprises Corp. (the “Company”) appointed Malone & Bailey PC, Certified Public Accountants and Business Consultants, of 601 W. Riverside Avenue, Suite 1940, Spokane, WA 99201 (“Malone & Bailey”) as the Company’s new independent registered public accounting firm following the resignation of Morgan & Company, Chartered Accountants, as disclosed in the Company’s Form 8-K dated January 22, 2008,

Prior to its appointment as independent accountants, the Company did not consult Malone & Bailey on any of the matters referenced in Item 304(a)(2) of Regulation S-B.

SIGNATURE

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.

  LANGUAGE ENTERPRISES CORP.
Date: January 26, 2008  
  By:
    /s/ Paul C. Kirkitelos
     
    PAUL C. KIRKITELOS
    Chief Executive Officer, Chief Financial
    Officer, President, Secretary and Treasurer

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