Results of Operations

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 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 16, 2014 CSP Incorporated (Exact name of the registrant as specified in its charter)                                                       Massachusetts (State or other jurisdiction of incorporation) 000-10843                          04-2441294 (Commission File Number)             (IRS Employer Identification No.)                             43 Manning Road, Billerica, Massachusetts                01821-3901 (Address of principal executive offices)                   (Zip Code) (978) 663-7598 (Registrant’s telephone number, including area code) 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 2.02   Results of Operations and Financial Condition. On December 16, 2014, CSP Inc. (the “Company”) issued a press release announcing its financial results for the fourth quarter of fiscal year 2014 which ended as of September 30, 2014 . On December 19, 2014, the Company issued a press release to correct previously reported basic and diluted earnings per share for the fiscal year 2014.  A copy of the corrected press release relating to such announcement, is attached hereto as Exhibit 99.1 and is incorporated herein by reference.  The information set forth in this Form 8-K, including the exhibits attached hereto, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that Section. The information in this Form 8-K shall not be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act regardless of any general incorporation language in such filing, except as shall be expressly set forth by specific reference in such filing. Item 9.01   Financial Statements and Exhibits. (c)    Exhibits 99.1    Press Release Dated December 16, 2014.                           SIGNATURE 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. CSP INC.                      Date: December 16, 2014                By: /s/ Gary W. Levine Gary W. Levine Vice President Finance and Chief Financial Officer