8-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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): March 11, 2010

Jefferies Group, Inc.

(Exact name of registrant as specified in its charter)

Delaware	1-14947	95-4719745
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

520 Madison Ave., New York, New York	10022
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: 212-284-2550

(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 (see General Instruction A.2. below):

o    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4.01. Changes in Registrant’s Certifying Accountant

We announced on Form 8-K filed on March 17, 2010 the appointment of Deloitte & Touche LLP as our independent registered public accounting firm and the dismissal of KPMG LLP (“KPMG”).

We provided KPMG with a copy of the Form 8-K filed on March 17, 2010 and requested KPMG to provide a letter addressed to the Commission indicating whether it agrees with such disclosures. We received KPMG’s letter on March 19, 2010. A copy of the letter is filed as Exhibit 16 to this report.

Item 9.01. Financial Statements and Exhibits

The following exhibit is filed with this report:

Number	Exhibit
16	Letter from KPMG LLP dated March 19, 2010

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.

	Jefferies Group, Inc.
Date: March 19, 2010	/s/ Roland T. Kelly
	Roland T. Kelly
	Assistant Secretary

INDEX TO EXHIBITS

Exhibit No.	Description
16	Letter from KPMG LLP dated March 19, 2010

EX-16

EXHIBIT 16

March 19, 2010

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Jefferies Group, Inc. and, under the date of February 26, 2010, we reported on the consolidated financial statements of Jefferies Group, Inc. as of and for the years ended December 31, 2009 and 2008, and the effectiveness of internal control over financial reporting as of December 31, 2009. On March 16, 2010, we were dismissed. We have read Jefferies Group, Inc.’s statements included under Item 4.01 of its Form 8-K dated March 11, 2010, and we agree with such statements, except that we are not in a position to agree or disagree with Jefferies Group, Inc.’s statements that (i) the change was approved by the Audit Committee of the Board of Directors, and (ii) during each of the two most recent fiscal years and through the date of their report, Jefferies Group, Inc. did not consult Deloitte & Touche LLP with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on their consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2) of Regulation S-K.

Very truly yours,

/s/ KPMG LLP
New York, New York