Item 2.02. Results of Operations and Financial Condition
On March 31, 2009, Income Opportunity Realty Investors, Inc. ("IOT" or the "Company") announced its operational results for the fiscal year ended December 31, 2008. 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
(d) Exhibits. The following exhibit is furnished with this Report:

Exhibit Designation Description of Exhibit 99.1* Press Release dated March 31, 2009.

* Furnished herewith.

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