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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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):  October 25, 2006


Moscow CableCom Corp.

(Exact name of registrant as specified in its charter)


Commission file number:  000-01460


Delaware

06-0659863

(State or Other Jurisdiction of
Incorporation)

(I.R.S. Employer Identification No.)

  

590 Madison Avenue, 38th Floor

10022

New York, New York

(Zip Code)

(Address of Principal Executive
Offices)

 
  

(212) 826-8942

(Registrant’s telephone number,
including area code)


Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions (see General Instructions A.2. below):


[    ]

Written communications pursuant to Rule 425 under the Securities Act (17 C.F.R. 230.425)


[    ]

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 C.F.R. 240.14a-12)


[    ]

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 C.F.R. 240.14d-2(b))


[    ]

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 C.F.R. 240.13e-4(c))








Item 2.02.  Results of Operations and Financial Condition.


Moscow CableCom Corp. (“the Company”) announced today the results of its operations for the three and six months ended June 30, 2006. The Company also announced that it had filed restated financial statements in amended quarterly reports on Form 10-Q/A for the periods ended June 30, 2005 and September 30, 2005, an amended annual report on Form 10-K/A for the year ended December 31, 2005 and an amended quarterly report on Form 10-Q/A for the quarter ended March 31, 2006. Such restated financial statements reflect corrections of errors with respect to the Company’s accounting for deferred income taxes during the periods being restated. A copy of the Company’s press release announcing the second quarter 2006 results and the filing of the corrections to the previously reported financial statements is attached hereto as Exhibit 99.1 and hereby incorporated by reference.


Item 9.01.  Financial Statements and Exhibits.


(d)

Exhibits


The following is furnished as an Exhibit to this report:



Exhibit Number

Description of Exhibit

99.1

                                                            Press release dated October 25, 2006







SIGNATURES


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


MOSCOW CABLECOM CORP.
(Registrant)


/s/ Tate Fite        _


Name: Tate Fite
Title:  Chief Financial Officer


Date:  October 25, 2006



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