UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C.  20549



FORM 10-Q/A

(Amendment No. 1)

(Mark One)



x

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2011

or

o

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period _______ to _______



Commission file number: 001-33660

[clro2011q2_10qz001.jpg]

CLEARONE COMMUNICATIONS, INC.

(Exact name of registrant as specified in its charter)



|                                                               |  |                                        
|-------------------------------------------------------------- |  | ---------------------------------------
|Utah                                                           |  | 87-0398877                             
|(State or other jurisdiction of incorporation or organization) |  | (I.R.S. employer identification number)
|                                                               |  |                                        
|5225 Wiley Post Way, Suite 500, Salt Lake City, Utah           |  | 84116                                  
|(Address of principal executive offices)                       |  | (Zip Code)                             
|                                                               |  |                                        
|(801) 975-7200                                                
|(Registrant’s telephone number, including area code)          



Indicate by check 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.   Yes  xNo o



Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes xNo o



See the definition of “large accelerated filer, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.  (Check one):



|                                                                       |                              
|---------------------------------------------------------------------- | -----------------------------
|Larger Accelerated Filer o                                             | Accelerated Filer  o         
|Non-Accelerated Filer  o (Do not check if a smaller reporting company) | Smaller Reporting Company   x



Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes [ ] No [x]



APPLICABLE ONLY TO CORPORATE ISSUERS:



Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.   9,058,258 shares issued and outstanding as of August 12, 2011.







CLEARONE COMMUNICATIONS, INC.



EXPLANATORY NOTE



The sole purpose of this Amendment No. 1 to the registrant’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2011 (the “Form 10-Q”) is to furnish the interactive data files as required by Rule 405 of Regulation S-T. Exhibit 101 to this Amendment No. 1 provides the following materials from the Form 10-Q, formatted in XBRL (eXtensible Business Reporting Language): (i) consolidated balance sheets, (ii) consolidated statements of operations, (iii) consolidated statements of cash flows, and (iv) the notes to the consolidated financial statements.



Users of this data are advised that pursuant to Rule 406T of Regulation S-T these interactive data files are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for the purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.



No other changes have been made to the Form 10-Q other than those described above. This Amendment No. 1 does not reflect subsequent events occurring after the original filing date of the Form 10-Q or modify or update in any way disclosures made in the Form 10-Q.



EXHIBITS



|            |  |                                                                            
|----------- |  | ---------------------------------------------------------------------------
|Exhibit No. |  | Title of Document                                                          
|31.1        |  | Section 302 Certification of Chief Executive Officer – Previously filed    
|31.2        |  | Section 302 Certification of Principal Financial Officer – Previously filed
|32.1        |  | Section 906 Certification of Chief Executive Officer – Previously filed    
|32.2        |  | Section 906 Certification of Principal Financial Officer – Previously filed
|101.INS     |  | XBRL Instance Document – Submitted herewith                                
|101.SCH     |  | XBRL Taxonomy Extension Schema – Submitted herewith                        
|101.CAL     |  | XBRL Taxonomy Extension Calculation Linkbase – Submitted herewith          
|101.DEF     |  | XBRL Taxonomy Extension Definitions Linkbase – Submitted herewith          
|101.LAB     |  | XBRL Taxonomy Extension Label Linkbase – Submitted herewith                
|101.PRE     |  | XBRL Taxonomy Extension Presentation Linkbase – Submitted herewith         





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 thereunto duly authorized.



|                   |     |                                                                                        | 
|------------------ | --- | -------------------------------------------------------------------------------------- | 
|                   |     | ClearOne Communications, Inc.,
(Registrant)                                           
|                   |     |                                                                                       
|September 13, 2011 | By: | /s/ Zeynep Hakimoglu                                                                   | 
|                   |     | Zeynep Hakimoglu
Chief Executive Officer
(Principal Executive Officer)                
|                   |     |                                                                                       
|September 13, 2011 | By: | /s/ Narsi Narayanan                                                                    | 
|                   |     | Narsi Narayanan
Vice President of Finance
(Principal Financial and Accounting Officer)