Item 304 of Regulation S-B during the Registrant’s two most recent fiscal years or any subsequent interim period prior to engaging Malone & Bailey.

Item 8.01. Other Event.

The Registrant has relocated its corporate headquarters to 101 W. Renner Road, Suite 300, Richardson, Texas 75082. The Registrant and its subsidiary, Now Solutions, Inc., will continue to utilize the office located at 201 Main Street, Suite 1175, Fort Worth, TX 76102.

Item 9.01. Financial Statements and Exhibits.

(a) Not applicable

(b) Not applicable

(c) Exhibit(s)

 None.

 
 
 
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.

Date: January 17, 2008
Vertical Computer Systems, inc.
   
   
 
By: /s/ Richard Wade
 
Name: Richard Wade
 
Title: President and Chief Executive Officer