8-K

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): November 21, 2007

Nu Horizons Electronics Corp.

(Exact name of registrant as specified in its charter)

DELAWARE	1-8798	11-2621097
(State or other jurisdiction	(Commission	(I.R.S. Employer
of incorporation)	File Number)	Identification No.)

70 Maxess Road, Melville, New York	11747
(Address of principal executive offices)	(Zip Code)

(631) 396-5000

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 (see General Instruction A.2. below):

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-14(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01 Other Events.

On November 21, 2007, the Registrant filed an amended Form 10-K/A for its fiscal year ended February 28, 2007, an amended Form 10-Q/A for its fiscal quarter ended May 31, 2007 and its previously-delayed Form 10-Q for its quarter ended August 31, 2007. The Registrant was required to file the Form 10-K/A and Form 10-Q/A due to a material understatement of its provision for income taxes for certain prior periods and the related U.S. income tax liabilities, as previously disclosed in the Registrant’s report on Form 8-K dated October 2, 2007. The restatement resulted in the delay in the filing of the Form 10-Q for the quarter ended August 31, 2007.

On November 21, 2007, the Registrant issued a press release with respect to the foregoing, a copy of which is filed as exhibit 99.1 hereto.

Additionally, on November 26, 2007, the Registrant received confirmation from Nasdaq that due to the Registrant’s filing of the Form 10-Q for the quarter ended August 31, 2007, the Registrant is now current in its filing obligations under Nasdaq rules. Accordingly, Nasdaq has discontinued its delisting proceedings and the Registrant’s common stock will continue to be traded on the Nasdaq Global Market.

On November 26, 2007, the Registrant issued a press release with respect to the foregoing, a copy of which is filed as exhibit 99.2 hereto.

Item 9.01.Financial Statements and Exhibits.

(d)	Exhibits.
	The following exhibits are filed herewith:
	Exhibit No.	Description
	99.1	Press release dated November 21, 2007
	99.2	Press release dated November 26, 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.

	Nu Horizons Electronics Corp..
	(Registrant)
Date: November 26, 2007	By:	/s/ Kurt Freudenberg
	Name:	Kurt Freudenberg
	Title:	Executive Vice President and Chief Financial Officer

EX-99.1

70 Maxess Road § Melville, NY 11747

631-396-5000 § Fax: 631-396-3016

FOR IMMEDIATE RELEASE

Nu Horizons Electronics Corp. Announces Completion of Restatement of Financial Statements

All Filings with the SEC are Now Current

Melville, NY (November 21, 2007) - - Nu Horizons Electronics Corp. (NasdaqGM:NUHC) today announced that the Company has filed with the Securities and Exchange Commission ("SEC") an amended Annual Report on Form 10-K/A for the year ended February 28, 2007, and an amended Quarterly Report on Form 10-Q/A for the quarter ended May 31, 2007, which together contain all of the financial statements that were restated as a result of Nu Horizons’ previously-disclosed tax and financial reporting matters, including those for prior periods. In addition, Nu Horizons today filed its Quarterly Reports on Form 10-Q for the second quarter of fiscal 2008 ended August 31, 2007, which was not restated but had been delayed as a result of the review. The company's periodic filings with the SEC are now current.

As previously disclosed, Nu Horizons had received a Nasdaq Staff Determination on October 12, 2007 indicating that Nu Horizons failed to comply with the filing requirements for continued listing set forth in Marketplace Rule 4310(c)(14) and that Nu Horizons’ securities were therefore subject to delisting from the Nasdaq Global Market. Nu Horizons believes that it has now regained compliance with all requirements for continued listing on the Nasdaq Global Market; however, the company awaits confirmation of compliance from Nasdaq.

Arthur Nadata, Chairman of the Board and Chief Executive Officer, stated, "We are happy to be a current filer and to again report all our financial information on a timely basis."

Financial information for all periods ended on or before February 28, 2007 included in Nu Horizons’ previously-filed reports on SEC Forms 10-K, 10-Q and 8- K, the related opinions of the company's independent registered public accounting firm, and all earnings press releases and similar communications issued by the company relating to such periods, should not be relied upon and are superseded in their entirety by the information in the amended filings made with the SEC today.

About Nu Horizons Electronics Corp.

Nu Horizons Electronics Corp. is a leading global distributor of advanced technology semiconductor, display, illumination and system solutions to a wide variety of commercial original equipment manufacturers (OEMs) and Electronic Manufacturing Services providers (EMS). With sales facilities in 51 locations across North America, Europe and Asia and regional logistics centers throughout the globe, Nu Horizons partners with a limited number of best-in-class suppliers to provide in-depth product development, custom logistics and life-cycle support to its customers. Information on Nu Horizons and its services is available at http://www.nuhorizons.com.

Nu Horizons Electronics Corp. Announces Completion of Restatement of Financial Statements Page 2

Cautionary Statement Regarding Forward-Looking Statements

Except for historical information contained herein, the matters set forth in this news release are forward looking statements. When used in this press release, words such as “anticipate,” “believe,” “estimate,” “expect,” “intend” and similar expressions, as they relate to Nu Horizons or its management, identify forward-looking statements. Such forward-looking statements are based on the current beliefs of Nu Horizons’ management, as well as assumptions made by and information currently available to its management. Forward-looking statements involve certain risks and uncertainties that could cause actual results to differ from those in the forward looking-statements. Potential risks and uncertainties include such factors as the level of business and consumer spending for electronic products, the amount of sales of the Company’s products, the competitive environment within the electronics industry, the ability of the Company to continue to expand its operations, the level of costs incurred in connection with the Company’s expansion efforts, the financial strength of the Company’s customers and suppliers and risks related to the pending Vitesse-related class action litigation. Investors are also directed to consider other risks and uncertainties discussed in documents filed by the Company with the Securities and Exchange Commission. Such statements reflect our current view with respect to the future and are subject to these and other risks, uncertainties and assumptions relating to Nu Horizons’ financial condition, results of operations, growth strategy and liquidity. The Company does not undertake any obligation to update its forward-looking statements.

Company Contact:

Kurt Freudenberg, Chief Financial Officer

Nu Horizons Electronics Corp.

kurt.freudenberg@nuhorizons.com

631-396-5000

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EX-99.2

70 Maxess Road § Melville, NY 11747

631-396-5000 § Fax: 631-396-3016

FOR IMMEDIATE RELEASE

Nu Horizons Electronics Corp. Announces Compliance with Nasdaq Listing Requirements

Melville, NY (November 26, 2007) - - Nu Horizons Electronics Corp. (NasdaqGM:NUHC) today announced that the Nasdaq Office of the General Counsel, Listing Qualifications Hearings has notified the Company that due to the fact that the Company has regained compliance with the Nasdaq requirement relating to the filing of periodic reports with the SEC, the hearing regarding the Company’s listing status is moot and the review of the company's listing status has been closed. Accordingly, the Company’s common stock will continue to be traded on the Nasdaq Global Market.

About Nu Horizons Electronics Corp.

Nu Horizons Electronics Corp. is a leading global distributor of advanced technology semiconductor, display, illumination and system solutions to a wide variety of commercial original equipment manufacturers (OEMs) and Electronic Manufacturing Services providers (EMS). With sales facilities in 51 locations across North America, Europe and Asia and regional logistics centers throughout the globe, Nu Horizons partners with a limited number of best-in-class suppliers to provide in-depth product development, custom logistics and life-cycle support to its customers. Information on Nu Horizons and its services is available at http://www.nuhorizons.com

Cautionary Statement Regarding Forward-Looking Statements

Except for historical information contained herein, the matters set forth in this news release are forward looking statements. When used in this press release, words such as “anticipate,” “believe,” “estimate,” “expect,” “intend” and similar expressions, as they relate to Nu Horizons or its management, identify forward-looking statements. Such forward-looking statements are based on the current beliefs of Nu Horizons’ management, as well as assumptions made by and information currently available to its management. Forward-looking statements involve certain risks and uncertainties that could cause actual results to differ from those in the forward looking-statements. Potential risks and uncertainties include such factors as the level of business and consumer spending for electronic products, the amount of sales of the Company’s products, the competitive environment within the electronics industry, the ability of the Company to continue to expand its operations, the level of costs incurred in connection with the Company’s expansion efforts, the financial strength of the Company’s customers and suppliers and risks related to the pending Vitesse-related class action litigation. Investors are also directed to consider other risks and uncertainties discussed in documents filed by the Company with the Securities and Exchange Commission. Such statements reflect our current view with respect to the future and are subject to these and other risks, uncertainties and assumptions relating to Nu Horizons’ financial condition, results of operations, growth strategy and liquidity. The Company does not undertake any obligation to update its forward-looking statements.

Company Contact:

Kurt Freudenberg, Chief Financial Officer

Nu Horizons Electronics Corp.

kurt.freudenberg@nuhorizons.com

631-396-5000

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