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): July 10, 2007 AUDIOVOX CORPORATION (Exact Name of Registrant as Specified in Its Charter) DELAWARE (State or Other Jurisdiction of Incorporation) 0-28839 13-1964841 (Commission File Number) (IRS Employer Identification No.) 180 Marcus Boulevard, Hauppauge, New York 11788 (Address of Principal Executive Offices) (Zip Code) (631) 231-7750 (Registrant's Telephone Number, Including Area Code) 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 file 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(e)) Item 2.02 Results of Operations and Financial Condition On July 10, 2007, Audiovox Corporation (the "Company") issued a press release announcing its earnings for the three months ended May 31, 2007. A copy of the release is furnished herewith as Exhibit 99.1. 1 Item 8.01 Other Events On July 11, 2007, the Company held a conference call to discuss its financial results for the three months ended May 31, 2007. The Company has prepared a transcript of that conference call, a copy of which is annexed hereto as Exhibit 99.2. The information furnished under Items 2.02 and 8.01, including Exhibits 99.1 and 99.2, shall not be deemed to be filed for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and will not be incorporated by reference into any registration statement filed under the Securities Act of 1933, as amended, unless specifically identified therein as being incorporated therein by reference. 2 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 thereunto duly authorized. AUDIOVOX CORPORATION (Registrant) Date: July 11, 2007 By: /s/ Charles M. Stoehr ---------------------- Charles M. Stoehr Senior Vice President and Chief Financial Officer 3 EXHIBIT INDEX Exhibit No. Description 99.1 Press Release, dated July 10, 2007, relating to Audiovox Corporation's earnings release for the three months ended May31, 2007 (filed herewith). 99.2 Transcript of conference call held on July 11, 2007 at 10:00 am (filed herewith). 4