8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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):
 
December 19, 2006

TWL Corporation 
__________________________________________
(Exact name of registrant as specified in its charter)
 
 
 
 
Utah
000-08924
73-0981865
_____________________
(State or other jurisdiction
_____________
(Commission
______________
(I.R.S. Employer
of incorporation)
File Number)
Identification No.)
  
 
 
4101 International Parkway
Carrollton, Texas
 
 
75007
_________________________________
(Address of principal executive offices)
 
___________
(Zip Code)

 
 
 
Registrant’s telephone number, including area code:
 
(972) 309-4000
 
Not Applicable
______________________________________________
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 19, 2006, TWL Corporation (the “Company”) issued a press release containing a letter addressed to its shareholders, customers, vendors, partners and employees. The letter disclosed an update from Dennis J. Cagan, the Company’s President, Chief Executive Officer and director, on the Company's progress in furthering its business plan and status of projects since June of 2006. In accordance with Regulation FD, this current report is being filed to publicly disclose all information that was provided in its December 19th press release. This report under Item 8.01 is not deemed an admission as to the materiality of any information in this report that is required to be disclosed solely by Regulation FD.

A copy of this press release is annexed to this Current Report as Exhibit 99.1.

Item 9.01 Financial Statements and Exhibits.

(d) Index of Exhibits.

Exhibit
Number         Description
99.1 Press release dated December 19, 2006 issued by the Company.


 
 
 

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.
 
 
 
 
 
 
 
 
TWL Corporation
  
 
 
 
 
December 22, 2006
 
By:
 
/s/ Douglas D. Cole
 
 
 
 
Name: Douglas D. Cole
 
 
 
 
Title: Executive Vice President