UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K/A Amendment No. 2  xANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year endedDecember 30, 2007  Commission file number:0-22624  FOAMEX INTERNATIONAL INC. (Exact Name of registrant as Specified in its Charter)  Delaware
        05-0473908
 (State or other jurisdiction of
        (I.R.S. Employer
 incorporation or organization)
        Identification Number)
 1000 Columbia Avenue, Linwood, PA
        19061
 (Address of principal executive offices)
        (Zip Code)
 Registrants telephone number, including area code:(610) 859-3000 Securities registered pursuant to Section 12(b) of the Act:
        None
 Securities registered pursuant to Section 12(g) of the Act:
        Common Stock, par value $.01 per share.
 Indicate by a check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  YESoNOx Indicate by a check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.  YESoNOx Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days. YESxNOo Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrants knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Annual Report on Form 10-K or any amendment to this Annual Report on Form 10-K.o Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company.  See the definitions of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act (check one):  Large accelerated fileroAccelerated filerxNon-accelerated fileroSmaller reporting companyo Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.  YESxNOo Indicate by a check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  YESoNOx The aggregate market value of the voting stock held by nonaffiliates of the registrant as of June 29, 2007 was $115.1 million. The number of shares outstanding of the registrants common stock as of March 24, 2008 was 24,372,975. DOCUMENTS INCORPORATED BY REFERENCE None     FOAMEX INTERNATIONAL INC.  INDEX Page
  Explanatory Note
        3
  Foamex Asia Company Limited  Audit Report of Certified Public Accountant
        3
  Part IV Item 15.
        Exhibits and Financial Statement Schedules
        4
  Signatures
        5
   2    EXPLANATORY NOTE:  Foamex International Inc. (the "Company") is filing this Amendment No. 2 on Form 10-K/A to its Annual Report on Form 10-K for the year ended December 30, 2007 to include the Audit Report of Certified Public Accountant which was inadvertently omitted from the financial statements of Foamex Asia Company Limited required by Regulation S-X 2-10, 3-09 in the original filing of Form 10-K due to a software conversion problem.  This Form 10-K/A does not reflect events occurring after the filing of the Form 10-K or modify or update those disclosures affected by subsequent events.  Consequently, all other information is unchanged and reflects the disclosures made at the time of the filing of the Form 10-K.  With this Amendment No. 2, the principal executive officer and principal financial officer of the Company have reissued their certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act.  Audit Report of Certified Public Accountant  To the Board of Directors and Shareholders of Foamex Asia Company Limited  I have audited the accompanying consolidated balance sheets of Foamex Asia Company Limited and its subsidiaries as at 31 August 2007 and 31 December 2006, and the related consolidated statements of income, changes in shareholders equity and cash flows for the period from 1 January 2007 to 31 August 2007 and for the year ended 31 December 2006.  These consolidated financial statements are the responsibility of the Companys management.  My responsibility is to express an opinion on these consolidated financial statements based on my audits.  I conducted my audits in accordance with auditing standards generally accepted in the United States of America.  Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.  An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Companys internal control over financial reporting.  Accordingly, I express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements,  An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement
presentation.  I believe that my audits provide a reasonable basis for my opinion.  In my opinion the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Foamex Asia Company Limited and its subsidiaries as at 31 August 2007 and 31 December 2006, and the result of their operations and their cash flows for the period from 1 January 2007 to 31 August 2007 and for the year ended 31 December 2006 in conformity with generally accepted accounting principles in Thailand.  Accounting principles generally accepted in Thailand vary in certain significant respects from U.S. generally accepted accounting principles. Information relating to the nature and effect of such differences is presented in Notes 28 and 29 to the consolidated financial statements.   (Vairoj Jindamaneepitak) Certified Public Accountant Registration No. 3565  KPMG Phoomchai Audit Ltd. Bangkok 17 March 2008  3    PART IV ITEM 15.
        EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
  (3)
        Exhibits.
  31.1*
        -
        Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
 31.2*
        -
        Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
 32.1*
        -
        Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
 32.2*
        -
        Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
 *
        Filed herewith.
   4    SIGNATURES  Pursuant to the requirements of Section 13 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 as of the 17th day of April 2008.  FOAMEX INTERNATIONAL INC.  By:
        /s/ John G. Johnson, Jr.
 Name:
        John G. Johnson, Jr.
 Title:
        President and Chief Executive Officer
   By:
        /s/ Robert M. Larney
 Name:
        Robert M. Larney
 Title:
        Executive Vice President and
 Chief Financial Officer
    5