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 14, 2007

SCM MICROSYSTEMS, INC.
(Exact Name of Registrant as Specified in Its Charter)

Delaware
  
000-29440
  
77-0444317
(State or Other Jurisdiction
of Incorporation)
  
(Commission File Number)
  
(IRS Employer
Identification No.)

Oskar-Messter-Str. 13
85737 Ismaning
Germany
(Address of Principal Executive Offices) (Zip code)
 
Registrant’s Telephone Number, Including Area Code:
+49 89 95 95 5000

 
(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 A2 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-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
 
 
Item 2.02 Results of Operations and Financial Condition
 

The following information, including the text of the press release attached as an exhibit to this Form 8-K, is furnished pursuant to Item 2.02 of Form 8-K, “Results of Operations and Financial Condition.”
 
The information contained in this Current Report, including Exhibit 99.1, is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The information contained in this Current Report shall not be incorporated by reference into any registration statement or other document or filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.
 
On August 14, 2007, SCM Microsystems, Inc. issued a press release announcing financial results for its fiscal second quarter ended June 30, 2007.
 
 
Item 9.01.  Financial Statements and Exhibits.
 
(d)         Exhibits.  99.1                Press Release dated August 14, 2007.
 

 
 
 
SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.
     
Dated: August 14, 2007 SCM MICROSYSTEMS, INC.
 
 		  
 		  
 
  By:      /s/ Stephan Rohaly
 
Stephan Rohaly, Chief Financial Officer and Secretary
   

    
 
 
 
 
INDEX TO EXHIBITS

99.1
SCM Microsystems’ Press Release dated August 14, 2007 announcing financial results for the Company’s fiscal second quarter ended June 30, 2007.