8-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A
(Amendment No. 1)

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 17, 2009

MMR INFORMATION SYSTEMS, INC.
(Exact Name of Registrant as Specified in Charter)

DELAWARE	000-51134	33-0892797
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
468 NORTH CAMDEN DRIVE, 2nd FLOOR BEVERLY HILLS, CA		90210
(Address of Principal Executive Offices)		(Zip Code)

(310) 476-7002
(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:

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4.01.    Changes in Registrant's Certifying Accountant.

This Form 8-K/A is being filed to provide certain required disclosures for Item 4.01 (which were previously omitted in the Current Report on Form 8-K filed on December 23, 2009) in connection with the dismissal by MMR Information Systems, Inc. (the "Company") related to the dismissal by the Company of SingerLewak LLP ("Singer") as the Company's independent registered public accounting firm.

On December 22, 2009, the Company selected Rose, Snyder & Jacobs ("Rose Snyder") as the Company's new independent registered public accounting firm for the Company. The engagement of Rose Snyder was approved by the Audit Committee of the Board of Directors of the Company (the "Audit Committee") and subsequently ratified by the Board. During the Company's fiscal years ended December 31, 2008 and December 31, 2007 and through December 18, 2009, the Company did not consult with Rose Snyder regarding any of the matters or events set forth in Item 304(a)(2)(i) or Item 304(a)(2)(ii) of Regulation S-K.

Also on December 22, 2009, the Company dismissed Singer as the Company's independent registered public accounting firm. Singer has been the Company's independent registered public accounting firm since January 27, 2009, which included the audit for the fiscal year ending December 31, 2008. The dismissal of Singer was approved by the Audit Committee and subsequently ratified by the Board.

As the Company has previously reported in its filings with the SEC, in connection with the audit for the year ended December 31, 2008, Singer identified the following deficiencies in the Company's internal control over financial reporting that were considered to be material weaknesses (the "Deficiencies"):

• Inadequate Financial Statement Close Process and Cut-Off. The Company did not perform a timely and efficient close of its financial records and did not require supporting documentation for all closing journal entries, which resulted in a significant number of post-closing entries to adjust the Company's financial statements to comply with generally accepted accounting principles.
• Lack of Financial Expertise and Accounting Staff. The Company has limited accounting personnel and limited access to experts due to its limited cash situation. Because of these limitations, the Company misapplied accounting literature and authoritative guidance, which lead to errors in its financial statements.
• Lack of Supporting Documentation and Schedules. Because of the small size of the Company prior to the merger which occurred on January 27, 2009 (the "Merger"), and the informal nature of the Company's relationships with many of its consultants and directors, the Company did not always formally and promptly document equity-related transactions or maintain detailed accounting records supporting all cash transactions. This lack of supporting documentation and schedules led to errors in determining the impact on the Company's financial statements of these transactions.
• Inadequate Journal Entry Review Process. Because of the small size of the Company prior to the Merger, the Company's journal entries were not reviewed and authorized by a person who has responsibility for oversight. This lack of oversight could lead to unauthorized entries, management override of controls or the concealment of errors and fraud.
• Documentation and Approval of Equity Grants. For the nine months ended September 30, 2009, Singer identified additional material weaknesses regarding the Company's inadequate approval process and documentation of equity grants because the Company did not formally document all equity related grants and formally approve them in Board meetings or formally document revenue arrangements with third parties.

• Improper Accrual of Invoices. The Company did not properly accrue for all outstanding invoices as of September 30, 2009.

Corrective actions for each of these Deficiencies are more fully disclosed in the Company's Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2009, filed on November 16, 2009.

The Audit Committee discussed each of the Deficiencies with Singer, and the Audit Committee has further authorized Singer to respond fully to any inquiries made by Rose Snyder concerning the subject matter of the Deficiencies. None of the Deficiencies resulted in a disagreement between the Company and Singer on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Singer, would have caused Singer to make reference to the subject matter of the disagreement in their reports on the financial statements for such years

Furthermore, during the fiscal year ended December 31, 2008, and in the subsequent interim periods ending September 30, 2009 and through December 22, 2009, there were no disagreements between the Company and Singer on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Singer, would have caused Singer to make reference to the subject matter of the disagreement in their reports on the financial statements for such years. Also during the fiscal year ended December 31, 2008, Singer's audit report, which included an emphasis paragraph on relating to an uncertainty as to the Company's ability to continue as a going concern, on the financial statements for the fiscal year did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

The Company provided Singer with a copy of this Amended Current Report on Form 8-K/A prior to its filing with the Commission and requested that Singer furnish a letter addressed to the Securities and Exchange Commission stating whether Singer agrees with the statements made by the Company in response to this item 4.01 and set forth above (the "Letter"). A copy of the Letter, dated January 5, 2010, from Singer to the Commission is attached as Exhibit 16.1 to this Amended Current Report on Form 8-K/A.

A copy of the original press release announcing the dismissal of Singer and the selection of Rose Snyder as the Company's independent registered public accounting firm is filed as Exhibit 99.1 hereto and incorporated by reference herein.

Item 9.01.    Financial Statements and Exhibits.

(d) Exhibits

Exhibit Number	Description
16.1	Letter re: Change in Certifying Accountant.
99.1	MMR Information Systems, Inc. press release, dated December 23, 2009.

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.

  
January 5, 2010 MMR INFORMATION SYSTEMS, INC.
By:           /s/ ROBERT H. LORSCH   
Name:   Robert H. Lorsch
Title:     Chairman, President and Chief Executive Officer

EXHIBIT INDEX

Exhibit Number	Description
16.1	Letter re: Change in Certifying Accountant.
99.1	MMR Information Systems, Inc. press release, dated December 23, 2009.      Also provided in PDF format as a courtesy.

EX-16.1

EXHIBIT 16.1

January 5, 2010

Securities and Exchange Commission
Washington, D.C. 20549

Commissioners:

We have read MMR Information Systems, Inc.'s statements included under Item 4.01 of its Form 8-K/A (Amendment No. 1) filed on January 5, 2010 and we agree with such statements concerning our firm.

/s/ SingerLewak LLP

SingerLewak LLP

EX-99.1

EXHIBIT 99.1

FOR IMMEDIATE RELEASE	CONTACT:	Bobbie Volman
		MyMedicalRecords, Inc.
		(310) 476-7002, Ext. 2005
		bvolman@mmrmail.com
	CONTACT:	Michael Selsman
		Public Communications Co.
		(310) 553-5732
		ms@publiccommunications.biz

MMR INFORMATION SYSTEMS APPOINTS NEW CHIEF FINANCIAL OFFICER AND
EXECUTIVE VICE PRESIDENT OF TECHNOLOGY & PRODUCT DEVELOPMENT

Los Angeles, CA (December 23, 2009) - MMR Information Systems, Inc. (MMRF.OB) (the "Company"), which through its wholly-owned operating subsidiary, MyMedicalRecords, Inc. (jointly with the Company, "MMR") provides consumer-controlled Personal Health Records ("PHRs") (www.mymedicalrecords.com) and electronic safe deposit box storage solutions (www.myesafedepositbox.com), has appointed Ingrid Safranek as its Chief Financial Officer as of December 17, 2009.

Safranek, age 36, has been a Certified Public Accountant in California since 2006. She worked for Deloitte & Touche from 2002 to 2006, where she was part of the audit teams for large and small, private and public clients such as Computer Sciences Corporation, Infonet (later acquired by British Telecom), Candle! Corporation (later acquired by IBM), Primedia, Inc., Gold Circle Entertainment, and the Performing Arts Center, among others. Safranek's focus was on the technology, media and entertainment industries. She is also the owner of Goldstein Enterprises, a management consulting firm that has served numerous clients by providing them with business practices analyses and software application development in order to streamline day-to-day operations and maximize efficiency. Among her past and current clients as owner of Goldstein Enterprises are Nestle USA, Warner Bros. Studios and RJR Fashion Fabrics. Safranek received a B.A. in Business Economics with a minor in Accounting from UCLA.

Naj Allana, who has served as the Company's Chief Financial Officer and Chief Technology Officer since its inception, will now serve as the Company's Executive Vice President, Technology and Product Development.

Because of the Company's expanding product line and opportunities internationally, Allana will now focus exclusively on the growing technology needs of the Company, including the launch of the new user interface for the MyMedicalRecords.com personal health record and the commercial release of MMRPro and its related MMR Patient View portal.

"This is a wonderful opportunity for MMR. The Company is able to intelligently expand its management team without an interruption of day-to-day operations. Even though Naj is already transitioning into his new role, his continued presence as a member of the Company's management team will help streamline the transition process for Ingrid as the new CFO. I have known Ingrid for 18 years and I am pleased to have her enthusiasm and work ethic as a part of the Company's future," said Robert H. Lorsch, Chairman and CEO of MMR Information Systems, Inc.

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On December 22, 2009, the Audit Committee approved and the Board ratified the selection of Rose, Snyder & Jacobs ("RSJ") as the Company's independent registered public accounting firm. RSJ replaces the Company's previous independent auditors, SingerLewak LLP ("Singer"). The Audit Committee also approved and ratified the termination of the Company's relationship with Singer.

Upon the appointment, RSJ is expected to be working with Singer to ensure a seamless transition. During the fiscal years ended December 31, 2008, and December 31, 2007, respectively, and in the subsequent interim periods ending September 30, 2009 and December 22, 2009, there were no disagreements between the Company and Singer on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Singer, would have caused Singer to make reference to the subject matter of the disagreement in their reports on the financial statements for such years.

About MMR Information Systems, Inc.

MMR Information Systems, Inc. (MMRF.OB), through its wholly-owned operating subsidiary, MyMedicalRecords, Inc. ("MMR"), provides secure and easy-to-use online Personal Health Records ("PHRs") and electronic safe deposit box storage solutions, serving consumers, healthcare professionals, employers, insurance companies, unions and professional organizations and affinity groups. MyMedicalRecords enables individuals and families to access their medical records and other important documents, such as birth certificates, passports, insurance policies and wills anytime from anywhere using the Internet. The MyMedicalRecords Personal Health Record is built on proprietary, patented technologies to allow documents, images and voicemail messages to be transmitted and stored in the system using a variety of methods, including fax, phone, or file upload without relying on any specific electronic medical record platform to populate a user's account. The Company's professional offering, MMRPro, is designed to give physicians' offices an easy and cost-effective solution to digitizing paper-based medical records and sharing them with patients in real time. MMR is an Independent Software Vendor Partner with Kodak to deliver an integrated turnkey EMR solution for small to mid-size physician practices. MMR clients include AFL-CIO, Alexian Brothers Hospital Network, Coverdell, LegalZoom, The Latino Coalition, MedicAlert, NRA, Qvisory, XN Financial and others. MMR is also an integrated service provider on Google Health. To learn more about MMR Information Systems, Inc. visit www.mmrinformationsystems.com.

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