8-K

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

Date of Report (Date of earliest event reported):  August 9, 2007

MedQuist Inc.

(Exact name of registrant as specified in its charter)

New Jersey	0-19941	22-2531298
(State or other jurisdiction	(Commission	(I.R.S. Employer
of incorporation)	File Number)	Identification No.)
1000 Bishops Gate Blvd., Suite 300, Mt. Laurel, NJ		08054
(address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (856) 206-4000

(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 8.01.  Other Events.

On August 9, 2007, MedQuist Inc. (the “Company”) announced its filing of a Form 12b-25, Notification of Late Filing, with the Securities and Exchange Commission (“SEC”) stating that the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2007 would not be timely filed with the SEC.  A copy of the press release is attached to this Current Report on Form 8-K as Exhibit 99.1 and is incorporated herein solely for purposes of this Item 8.01 disclosure.

Item 9.01.  Financial Statements and Exhibits.

The following exhibit is filed with this Form 8-K:

Exhibit No.	Description
99.1	Press Release dated August 9, 2007

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.

	MEDQUIST INC.
Date:  August 9, 2007	By: /s/ Howard S. Hoffmann
		Name: Howard S. Hoffmann
		Title: President and Chief Executive Officer

2

EX-99.1

Exhibit 99.1

MEDQUIST ANNOUNCES DELAY IN FORM 10-Q FILING

MT. LAUREL, N.J., August 9, 2007 (BUSINESS WIRE) — MedQuist Inc. (Pink Sheets: MEDQ.PK) today filed a Form 12b-25, Notification of Late Filing, with the Securities and Exchange Commission (SEC) stating that the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2007 would not be timely filed with the SEC.  On July 5, 2007, the Company filed its Annual Report on Form 10-K for the year ended December 31, 2005 with the SEC. The filing contained financial information for the years ended December 31, 2005, 2004 and 2003, as well as interim financial information for each quarterly period in 2005, 2004 and 2003.  The Company anticipates filing its Annual Report on Form 10-K for the year ended December 31, 2006 and its Quarterly Reports on Form 10-Q for the quarters ended March 31, 2006, June 30, 2006, September 30, 2006, March 31, 2007 and June 30, 2007 during the third quarter of 2007.

About MedQuist:

MedQuist is a leading provider of clinical documentation workflow solutions in support of the electronic health record. MedQuist provides electronic medical transcription, health information and document management products and services, including digital dictation, speech recognition, Web- based transcription, electronic signature, medical coding, mobile dictation devices, and outsourcing services.

Disclosure Regarding Forward-Looking Statements:

Some of the statements contained herein constitute “forward-looking statements” within the meaning of the U.S. Private Securities Litigation Reform Act of 1995. These statements are not historical facts but rather are based on the Company’s current expectations, estimates and projections regarding the Company’s business, operations and other factors relating thereto. Words such as “may,” “will,” “could,” “would,” “should,” “anticipate,” “predict,” “potential,” “continue,” “expects,” “intends,” “plans,” “projects,” “believes,” “estimates” and similar expressions are used to identify these forward-looking statements. The forward-looking statements contained in this press release include, without limitation, statements about the timing of the filing of certain of the Company’s outstanding periodic reports with the SEC. These statements are only predictions and as such are not guarantees and involve risks, uncertainties and assumptions that are difficult to predict. Actual outcomes and results may differ materially from what is expressed or forecast in these forward-looking statements. As a result, these statements speak only as of the date they were made, and the Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.  The Company’s actual results may differ from the forward-looking statements for many reasons, including the risks, uncertainties and assumptions, any of which could cause the Company’s actual results to differ from those contained in the forward-looking statements, set forth in the Company’s Annual Report on Form 10-K for the year ended December 31, 2005 under the caption entitled “Risk Factors” and discussions of potential risks, uncertainties and assumptions in the Company’s subsequent filings with the SEC.

Web site: http://www.medquist.com

SOURCE: MedQuist Inc.

Feinstein Kean Healthcare

Craig Martin, 617-761-6729

craig.martin@fkhealth.com