Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired.

The audited consolidated financial statements of Covergence as of December 31, 2008 and 2007 are filed as Exhibit 99.1 to this Current Report of Form 8-K/A and are incorporated by reference herein.

The unaudited condensed consolidated balance sheets of Covergence as of March 31, 2009 and December 31, 2008 and the unaudited condensed consolidated statements of operations and cash flows of Covergence for the three months ended March 31, 2009 and 2008, and the notes related thereto, are filed as Exhibit 99.2 to this Current Report of Form 8-K/A and are incorporated by reference herein.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed combined financial information of the Company as of and for the three months ended March 31, 2009 and for the year ended December 31, 2008 giving effect to the acquisition of Covergence, are filed as Exhibit 99.3 to this Current Report on Form 8-K/A and are incorporated by reference herein.

(d) Exhibits.

Exhibit No. Description
23.1 Consent of Deloitte & Touche LLP

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99.1 Covergence Inc. Audited Consolidated Financial Statements for the Years Ended December 31, 2008 and 2007
99.2 Covergence Inc. Unaudited Condensed Consolidated Financial Statements for the Three Months Ended March 31, 2009 and 2008
99.3 Unaudited Pro Forma Condensed Combined Financial Information of Acme Packet, Inc. as of and for the Three Months Ended March 31, 2009 and the Year Ended December 31, 2008

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