8-K

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                       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): May 8, 2006

                                _______________

                      UNIVERSAL COMMUNICATION SYSTEMS, INC.
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             (Exact Name of Registrant as Specified in Its Charter)
                                _______________


        4812                         Nevada                      860887822
- -----------------------    ----------------------------        --------------
(Commission File Number)   (State or Other Jurisdiction        (IRS Employer
                                 of Incorporation)           Identification No.)


407 LINCOLN RD, STE 12F, MIAMI BEACH, FL                          33139
- ----------------------------------------                        ---------
(Address of Principal Executive Offices)                        (Zip Code)


                                  305-672-6344
              ---------------------------------------------------
              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))

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       Section 4 - Matters Related to Accountants and Financial Statements


Item 4.01 Changes in Registrant's Certifying Accountant

          (b)  New Independent Registered Public Accounting Firm

     On May 8, 2006, the Audit Committee of the Board of Directors of the
Company re-engaged Reuben E. Price & Co., Public Accountancy Corporation
("Reuben E. Price") as its independent registered public accounting firm to
audit the Company's financial statements for the year ending September 30, 2006.
The Company's decision to re-engage Reuben E. Price as its independent
registered public accounting firm was not the result of any disagreement with
Rachlin Cohen & Holtz LLP ("RC&H") on matters of accounting principles or
practices, financial statement disclosures, or auditing scope or procedures.
RC&H rescinded their initial indication of acceptance of the engagement prior to
performing any auditing procedures.


Item 9.01 Financial Statements and Exhibits

          (c)  Exhibits.

     Exhibit No.     Description
     -----------     -----------------------------------------------------------
        16.1         Letter from Rachlin Cohen & Holtz LLP to the Securities and
                     Exchange Commission dated May 10, 2006.


     The Exhibits attached to this Current Report on Form 8-K are incorporated
by reference into Item 4.01 of this Form 8-K and shall not be deemed "filed" for
purposes of Section 18 of the Securities and Exchange Act of 1934 (the "Exchange
Act") or otherwise subject to liability under that section, nor shall it be
deemed incorporated by reference in any filing under the Securities Act of 1933,
as amended, or the Exchange Act, except as expressly set forth by specific
reference in such any such filing.



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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.

                                       Universal Communication Systems, Inc.
                                       (Registrant)



                                       By: /s/ Michael J. Zwebner
                                           -----------------------------------
                                           Michael J. Zwebner
                                           Chairman and Chief Executive Officer


Dated: May 10, 2006








                                       3

EX-16.1

                                                                    EXHIBIT 16.1



May 10, 2006

Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549

Ladies and Gentlemen:


RE:      UNIVERSAL COMMUNICATION SYSTEMS, INC.
         COMMISSION FILE NUMBER 4812


We have read the statements made by Universal Communication Systems, Inc. (the
"Company"), filed with the Commission pursuant to Item 4.01 of Form 8-K, as part
of the Company's Form 8-K report dated May 8, 2006 and filed on May 10, 2006. We
agree with the statements concerning our Firm contained in such Form 8-K. We
further state that our decision to rescind our initial indication of acceptance
of this engagement was based upon certain information that only recently came to
our attention.

Very truly yours,


Rachlin Cohen & Holtz LLP