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SPC Bank of America Accelerated Return Note Linked TO The S&P 500 Index

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Share Name Share Symbol Market Type
Bank of America Accelerated Return Note Linked TO The S&P 500 Index NYSE:SPC NYSE Ordinary Share
  Price Change % Change Share Price High Price Low Price Open Price Shares Traded Last Trade
  0.00 0.00% 12.43 0.00 00:00:00

Spectrum Brands, Inc. - Current report filing (8-K)

08/11/2007 6:10pm

Edgar (US Regulatory)


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:

November 8, 2007
(Date of earliest event reported)

SPECTRUM BRANDS, INC.

(Exact Name of Registrant as Specified in Charter)

 Wisconsin 001-13615 22-2423556
 --------------------- ------------------------ --------------------
(State or other Jurisdiction (Commission File No.) (IRS Employer
 of Incorporation) Identification No.)

Six Concourse Parkway, Suite 3300, Atlanta, Georgia 30328

(Address of principal executive offices, including zip code)

(770) 829-6200
(Registrant's telephone number, including area code)

N/A

(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:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] 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.

(a) The following information, including the Exhibit attached hereto, is being furnished pursuant to this Item 2.02 and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.

On November 8, 2007, Spectrum Brands, Inc. issued a press release discussing its estimated financial results for its fiscal fourth quarter and fiscal full year ended September 30, 2007. A copy of the press release is furnished as Exhibit 99.1 to this report.

Item 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

(d) 99.1 Press Release dated November 8, 2007 issued by Spectrum Brands, Inc.


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: November 8, 2007 SPECTRUM BRANDS, INC.



 By: /s/ Anthony L. Genito
 -----------------------------
 Name: Anthony L. Genito
 Title: Executive Vice President,
 Chief Financial Officer and
 Chief Accounting Officer


EXHIBIT INDEX

Exhibit Description
------- -----------

99.1 Press Release dated November 8, 2007 issued by Spectrum Brands, Inc.

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