8-K/A

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 8-K/A

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

       Date of report (Date of earliest event reported): December 20, 2007

                                 iMergent, Inc.
             (Exact Name of Registrant as Specified in Its Charter)

                                    Delaware
                 (State or Other Jurisdiction of Incorporation)

             001-32277                               87-0591719
      (Commission File Number)           (IRS Employer Identification No.)

     754 East Technology Avenue
             Orem, Utah                                84097
  (Address of Principal Executive                    (Zip Code)
              Offices)

                                 (801) 227-0004
              (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 8.01  Other Events

On December 20, 2007, iMergent, Inc. ("Company") issued a press release, a copy
of which is being furnished as Exhibit 99.1 hereto and is incorporated herein by
reference which announced the streamlining of the Company sales force, provided
revised guidance on Net Dollar Volume of Contracts Written, provided initial
results on StoresOnline Express, as well as provided additional information
regarding the Company's plan and vision. The Company also issued answers to
"Frequently Asked Questions" a copy of which is being furnished as Exhibit 99.2
hereto and is incorporated herein by reference

Pursuant to the rules and regulations of the Securities and Exchange Commission,
Such exhibits and the information set forth therein and herein shall be deemed
"furnished" and not "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, or incorporated by reference in any filing
under the Securities Act of 1933, as amended, or the Exchange Act, except as
shall be expressly set forth by specific reference in such a filing.


Item 9.01  Financial Statements and Exhibits

(d) Exhibits

The following exhibits are furnished with this Current Report on Form 8-K/A:

Exhibit
Number         Description
- -------        -----------
99.1           Press release dated December 20, 2007.
99.2           Frequently Asked Questions dated December 20, 2007.



                                   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.

                                           IMERGENT, INC.

                                           /s/ Robert M. Lewis
                                           ------------------------
                                           By: Robert M. Lewis,
                                               Chief Financial Officer
                                           Date: December 20, 2007

EX-99.1

                                                                    Exhibit 99.1

CORRECTING and REPLACING iMergent Streamlines Sales Force and Operations

  Reports StoresOnline Express Successes at Initial Preview Sessions

   Maintains Customer Services and Engineering Teams While Reducing
              Staff Approximately 20% to Improve Margins

    Revises 2008 Revenue and Net Dollar Volume of Contracts Written
                               Guidance


    OREM, Utah--(BUSINESS WIRE)--Dec. 20, 2007--In BW5270 issued Dec.
20, 2007: Under "The Outlook, the Stock Repurchase Program and the
Dividend" section of the press release, the correct number of shares
repurchased since the program commencement in August 2006 is over
1,040,805 shares, not 1,400,805 as previously reported.

    The corrected release reads:

    IMERGENT STREAMLINES SALES FORCE AND OPERATIONS

    Reports StoresOnline Express Successes at Initial Preview Sessions

    Maintains Customer Services and Engineering Teams While Reducing
Staff Approximately 20% to Improve Margins

    Revises 2008 Revenue and Net Dollar Volume of Contracts Written
Guidance

    iMergent Inc., (AMEX:IIG), a leading provider of eCommerce
software for small businesses and entrepreneurs, announced the
streamlining of its sales team and administrative functions to
optimize the resources dedicated to launch StoresOnline(TM) Express
and to drive StoresOnline Pro sales. As a result, the company expects
to reduce operating expenses by approximately 15-20 percent and to
incur an associated charge in the second fiscal quarter of less than
$50,000.

    StoresOnline Express' Initial Successes

    Management also reported the initial statistics for the
StoresOnline Express October and November preview sessions. Express
workshops have experienced a higher percentage of buying units
upgrading to the StoresOnline Pro software compared to close rates of
26 percent in the quarter ended September 30, 2007 and 25 percent for
the quarter ended December 31, 2006. The company plans to offer
StoresOnline Express at about 30 percent of all preview sessions by
the end of January 2008 and at all preview sessions by the end of
March 2008.

    The Vision

    "Over the past several years, iMergent's primary goal has been to
aggressively grow sales of our flagship product StoresOnline Pro and
become the leading provider of superior eCommerce software solutions,"
said Don Danks, CEO of iMergent. "With StoresOnline Express, we are
expanding our core business to reach a greater audience, which
requires new marketing tactics as well as new curriculum at the
preview sessions. We are excited about our enhanced business model as
StoresOnline Express buyers are now able to 'test drive' our software
before attending workshops. The initial results of Express sales and
higher Pro close rates have inspired us to expedite the roll out of
the Express sales model."

    The Plan

    "The streamlining of our sales force is driven by the launch of
StoresOnline Express. While reviewing our implementation plan, we
determined we needed specific expert speakers and a smaller number of
sales teams to roll out Express. Also, we intend to visit targeted
markets less frequently than in the recent past to cultivate greater
pent-up demand. Hence, we will need fewer speakers and have reduced
the number of preview teams from 32 to approximately 18-20 and
workshop teams from nine to six. Additionally, we have decreased the
event and travel support staff and general administrative staff
accordingly. The overall staff reduction is approximately 20 percent
of our employee base, which is expected to deliver savings of
approximately $1.0 million annually in addition to commissions
associated with reduction of our sales force," continued Danks.

    "Our employees are extremely valuable to the company; therefore,
this was a very difficult yet necessary action," said Brandon Lewis,
iMergent's president and COO. "We have reaffirmed our commitment to
StoresOnline merchants and preserved our customer service and
engineering teams that support our customers today and build our
future. Additionally, we will maintain our scalable infrastructure to
support future hires, when appropriate. While a smaller sales base
will lower our top-line expectations, we are confident this
retrenchment will improve operating margins and the company's
long-term potential to grow profitability."

    The Outlook, the Stock Repurchase Program and the Dividend

    Commenting on the company's outlook, CEO Don Danks continued, "We
expect our actions will have a positive impact on iMergent's future
bottom line. However, due to our streamlined sales force, lower than
expected sales and our continued absence from California and North
Carolina markets, we are revising our previously reported guidance of
10-15 percent increase over 2007. Fiscal 2008 expectations of revenues
and net dollar volume of contracts written will decrease 15-20 percent
over fiscal 2007 revenue of $151.6 million and net dollar volume of
contracts written of $165.3 million. We remain committed to our
continued growth and believe these changes will increase the volume of
people activating websites and thereby increase recurring revenue as
well as open potential new sales channel opportunities."

    "The market continues to grow, according to AMI-Partners,
home-based businesses are expected to spend around $35 billion in
2008, up approximately 7 percent from 2007. We believe with a leaner
infrastructure, iMergent is better positioned to build upon our core
strengths, to advance our strategic vision and to deliver value to
shareholders. At this point in time, the board has elected to continue
to pay the quarterly cash dividend of $0.11 per share on the company's
common stock. Additionally, from September 30, 2007 through December
19, 2007, the company has repurchased 220,800 shares for approximately
$3.4 million, bringing the total shares purchased since the program
commencement in August 2006 to over 1,040,805 shares for approximately
$20.1 million. The company intends to maintain its policy of
opportunistically repurchasing shares," Danks concluded.

    Please visit the Frequently Asked Questions section of iMergent's
website,
http://media.corporate-ir.net/media_files/irol/82/82078/streamliningfa
q.pdf, for additional information on the company's streamlining
efforts. (Due to its length, this URL may need to be copied/pasted
into your Internet browser's address field. Remove the extra space if
one exists.)

    Safe Harbor Statement

    Statements made in this press release regarding iMergent's (i)
streamlining of its sales team and administrative functions, (ii)
streamlining having the effect of optimizing resources dedicated to
launch StoresOnline(TM) Express and to drive StoresOnline Pro sales,
(iii) reducing operating expenses by approximately 15-20 percent and
to incur an associated charge in the second fiscal quarter of less
than $50,000, (iv) successfully introducing and selling StoresOnline
Express, (v) Express workshops having and continuing to have an
increase of buying units upgrading to the StoresOnline Pro software,
(vi) workshop close rates increasing and continuing to increase, (vii)
StoresOnline Express expanding the core business of the Company and
consequently reaching a greater audience, (ix) StoresOnline Express
enhancing the business model of the Company, (x) StoresOnline Express
buyers are able to "test drive" software before attending workshops,
(xi) streamlining of its sales force being driven by the launch of the
StoresOnline Express business model, (xii) need to have specific
expert speakers and a smaller number of sales teams to roll out
Express, (xiii) preserving its customer service and engineering teams
that support customers today and build future revenue and results,
(xiv) maintenance of its scalable infrastructure to support future
hires, when appropriate, (xv) expectation that the smaller sales base
will lower top-line expectations, (xvi) expectation that this
retrenchment will improve operating margins and the company's
long-term potential to grow profitability, (xvii) having decreased
event staff, travel support staff and general administrative staff of
approximately 20 percent delivering savings of approximately $1.0
million annually in addition to commissions associated with reduction
of the sales force (xviii) actions having a positive impact on its
future bottom line, (xix) expectations of revenues and net dollar
volume of contracts written decreasing 15-20 percent over fiscal 2007
revenue of $151.6 million and net dollar volume of contracts written
of $165.3 million, (xx) new business model increasing the volume of
people activating websites and thereby increasing recurring revenue as
well as opening potential new sales channel opportunities, (xxi) being
better positioned to build upon its core strengths, to advance its
strategic vision and to deliver value to its shareholders, (xxii)
continued ability and determination to offer cash dividends (xxiii)
anticipated effect of such cash dividend on the Company's liquidity,
(xxiv) ability to provide sufficient free cash flow to invest in
future growth and fund the share repurchase program and pay dividends,
and other statements that are not historical in nature constitute
forward-looking statements within the meaning of the Safe Harbor
Provisions of the Private Securities Litigation Reform Act of 1995.
Such statements are based on the current expectations and beliefs of
the management of iMergent and are subject to a number of risks and
uncertainties that could cause actual results to differ materially
from those described in the forward-looking statements. For a more
detailed discussion of risk factors that affect iMergent's operations,
please refer to the Company's Form 10-K for the year ended June 30,
2007 and its Form 10-Q for the quarterly period ended September 30,
2007. The Company undertakes no obligation to update this
forward-looking information, except as required by law.

    About iMergent

    iMergent provides eCommerce solutions to entrepreneurs and small
businesses enabling them to market and sell their business products or
ideas via the Internet. Headquartered in Orem, Utah, the company sells
its proprietary StoresOnline software and training services, which
help users build successful Internet strategies to market products,
accept online orders, analyze marketing performance, and manage
pricing and customers. In addition to software, iMergent offers site
development, web hosting and marketing products. iMergent typically
reaches its target audience through a concentrated direct marketing
effort to fill Preview Sessions, in which a StoresOnline expert
reviews the product opportunities and costs. These sessions lead to a
follow-up Workshop Conference, where product and technology experts
train potential users on the software and encourage them to make
purchases. iMergent, Inc. and StoresOnline are trademarks of iMergent,
Inc.

    CONTACT: iMergent, Inc.
             Robert Lewis, CFO, 801-431-4695
             investor_relations@imergentinc.com
             or
             Lippert/Heilshorn & Associates
             Kirsten Chapman or Dahlia Bailey, 415-433-3777
             Investor Relations
             dbailey@lhai.com

EX-99.2

                                                                    Exhibit 99.2

                 iMergent Streamlines Sales Force and Operations

                           Frequently Asked Questions

Sales Force Reduction
1.   The company received injunctions in California and/or North Carolina. Is
     this restructuring a sign that the company might not be able to re-enter
     these markets?
          a.   This action is primarily driven by the launch of StoresOnline
               Express and is in no way a concession that we will not be doing
               business in California and/or North Carolina.
2.   What happens if the company is unable to re-enter California and/or North
     Carolina. Will there be another round of force reduction?
          a.   The streamlining of our sales force is driven by the launch of
               StoresOnline Express. The company still expects to do business in
               California and North Carolina in the near future.
3.   Did the potential of StoresOnline Express cannibalizing StoresOnline
     contribute to the decision to streamline the sales force?
          a.   Since our introduction of StoresOnline Express at preview
               sessions in October and November we have seen a higher percentage
               of buying units attending workshops and in upgrades to
               StoresOnline Pro delivering higher close rates at workshops. Our
               StoresOnline Express product enhances StoresOnline Pro sales.
               Therefore, we believe the impact will be positive, not a
               cannibalization.
4.   It seems your sales force provided the bulk of cost reduction. What else is
     iMergent doing to achieve its cost goals?
          a.   Our cost of sales and sales & marketing are variable costs
               related to the number of sales teams. As we have scaled back the
               teams, these expenses will be reduced. Additionally, we are also
               reducing sales and marketing support staff as well as general
               administrative staff - annual cost of which is approximately one
               million dollars.

Sales and Marketing Model
5.   The company reduced its preview and workshop teams to approximately 18-20
     and 6, respectively. How does this move now affect timing and frequency of
     your preview conferences and workshops? Can you elaborate more in terms of
     US vs. international?
          a.   Part of our intent of this change was to reduce the frequency at
               which we re-enter our targeted markets. As always, the company
               will deploy teams based on market demand.
6.   What led to the company's decision to have 30% of its preview teams begin
     selling StoresOnline Express in Jan 2008?
          a.   Based on initial statistics from our introductory preview
               sessions in October and November, we have decided to expedite the
               launch of our StoresOnline Express product.
7.   What other new initiatives are underway that could accelerate growth? a.
     Launching our StoresOnline Express product is a substantial undertaking.
     Our teams are dedicated to a smooth roll out and as discussed previously,
     we also anticipate will lead to greater distribution channel opportunities
     such as online.
8.    Do you anticipate increasing your number of teams if demand warrants? What
      parameters will the company put in place to ensure against a similar
      situation?
          a.   As demand increases, we will hire additional staff.
9.   Is the company considering reducing the number of targeted markets?
          a.   We continue to evaluate demand in each target market and will
               conduct business as appropriate.
10.  What happens if the economy continues its downward spiral? Another staff
     reduction?
          a.   We are streamlining our sales teams based on the launch of
               StoresOnline Express and not based on the economy or market
               demand.

Outlook
11.  The company lowered its guidance last quarter and again today. Are you
     taking a step back?
          a.   We are focused on driving profitable growth by building a
               stronger and more cost efficient infrastructure. We are scaling
               back to complete a measured rollout of StoresOnline Express,
               which is expected to create even more opportunities.
12.  Will the company continue its dividend and stock repurchase programs long
     term?
          a.   At this point in time, we anticipate we will continue our
               dividend and continue to opportunistically repurchase shares
               based upon the financial resources of the company.