Item 4.01. Changes in Registrant's Certifying Accountant

On January 7, 2008, InferX Corporation (the "Company") was notified that the partners of Michael Pollack CPA, LLC ("Pollack") became partners of KBL, LLP ("KBL") in connection with a merger of the two firms and that Pollack resigned as independent registered public accounting firm for the Company. KBL was appointed as the Company's new independent registered public accounting firm.

The audit reports of Pollack on the financial statements of the Company as of and for the years ended to December 31, 2006 and 2005 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. Pollack's 2006 and 2005 audit report relating to Pollack's audit of Company's financial statements for the fiscal years ended December 31, 2006 and 2005 included an emphasis paragraph relating to an uncertainty as to the Company's ability to continue as a going concern.

The decision to engage KBL was approved by the board of directors on January 7, 2008.

During the Company's most two recent fiscal years ended December 31, 2006 and 2005 and through January 7, 2008, the Company did not consult with KBL on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company's financial statements, and KBL did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304
(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

In connection with the audits of the Company's financial statements for the fiscal year ended December 31, 2006 and 2005 and through the date of this Current Report, there were: (i) no disagreements between the Company and Pollack on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Pollack, would have caused Pollack to make reference to the subject matter of the disagreement in their reports on the Company's financial statements for such years, and (ii) no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Pollack a copy of the disclosures in this Form 8-K and has requested that Pollack furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Pollack agrees with the Company's statements in this Item 4.01(a). A copy of the letter dated January 11, 2008, furnished by Pollack in response to that request is filed as Exhibit 16.2 to this Form 8-K.

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