Item 8.01. Results of Operations and Financial Condition

On April 15, 2008, as required by NASDAQ rules, Neonode Inc. issued a press release related to the receipt of a qualified opinion as to the company’s financial statements for the fiscal year ended December 31, 2007. A copy of the press release is attached.

Item 9.01. Financial Statements and Exhibits

99.1
Press release dated April 15, 2008



 
 
 
SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


 
NEONODE INC.
   
   
Date: April 16, 2008
/s/ David W. Brunton
 
David W. Brunton
 
Chief Financial Officer, Vice President, Finance and Secretary