UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION

UNDER SECTION 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934

OR SUSPENSION OF DUTY TO FILE REPORTS UNDER SECTIONS 13

AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

Commission File No. 0-28560

BPO MANAGEMENT SYSTEMS, INC.

(Exact name of registrant as specified in its charter)

1290 N. Hancock Street

Anaheim Hills, CA 92807

(714) 974-2670

(Address, including zip code and telephone number, including

 area code, of registrant’s principal executive offices)

Common Stock, $0.01 Par Value Per Share

(Title of each class of securities covered by this Form)

None

(Title of all other classes of securities for which a duty

to file reports under Section 13(a) or 15(d) remains)

                Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)	ý
Rule 12g-4(a)(2)	o
Rule 12h-3(b)(1)(i)	o
Rule 12h-3(b)(1)(ii)	o
Rule 15d-6	o

Approximate number of holders of record as of the certification or notice date: One (1)

                Pursuant to the requirements of the Securities Exchange Act of 1934, BPO Management Services, Inc. has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.

	BPO MANAGEMENT SERVICES, INC.
December 30, 2008	By:	/s/ Patrick A. Dolan
		Patrick A. Dolan, Chairman of the Board and Chief Executive Officer