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
Date
of
Report (Date of earliest event reported): June
30, 2006
INCOME
OPPORTUNITY REALTY INVESTORS, INC.
(Exact
Name of Registrant as Specified in its Charter)
Nevada
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001-14784
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75-2615944
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(State
or other
jurisdiction
of incorporation)
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(Commission
File
No.)
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(I.R.S.
Employer
Identification
No.)
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1755
Wittington Place, Suite 300
Dallas,
Texas
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75234
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code 214-750-5800
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:
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□
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Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
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□
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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□
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR
240.14d-2(b))
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□
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR
240.13e-4(c))
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Section
2 - Financial Information
Item
2.02. Results of Operations and Financial Condition
On
August
14, 2006, Income Opportunity Realty Investors, Inc. (“IOT” or the “Company”)
announced its operational results for the quarter year ended June 30, 2006.
A
copy of the announcement is attached as Exhibit “99.1.”
The
information furnished pursuant to Item 2.02 in this Form 8-K, including Exhibit
“99.1” attached hereto, shall not be deemed to be “filed” for purposes of
Section 18 of the Securities Exchange Act of 1934 or otherwise subject to
the
liabilities of that Section, unless we specifically incorporate it by reference
in a document filed under the Securities Act of 1933 or the Securities Exchange
Act of 1934. We undertake no duty or obligation to publicly-update or revise
the
information furnished pursuant to Item 2.02 of this Current Report on Form
8-K.
Section
9 - Financial Statements and Exhibits
Item
9.01. Financial Statements and Exhibits
The
following exhibit is furnished with this Report:
Exhibit
Designation
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Description
of Exhibit
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99.1*
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Press
Release dated August 14, 2006
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_____________________
*Furnished
herewith.
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SIGNATURE
PAGE
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 thereunto
duly authorized.
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INCOME
OPPORTUNITY REALTY INVESTORS, INC.
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Date:
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August
14, 2006
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By:
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/s/
Steven A. Abney
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Steven
A. Abney
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Executive
Vice President and Chief Financial Officer
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(Principal
Financial and Accounting Officer and
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Acting
Principal Executive Officer)
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