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 Act of 1934
_______________________________

Date of Report (Date of earliest event reported): July 31, 2008

GARMIN LTD.
(Exact name of registrant as specified in its charter)


Cayman Islands
0-31983
98-0229227
(State or other
(Commission
(I.R.S. Employer
jurisdiction
File Number)
Identification No.)
of incorporation)
 
 


P.O. Box 10670, Grand Cayman KY1-1006
Suite 3206B, 45 Market Street, Gardenia Court
Camana Bay, Cayman Islands
(Address of principal executive offices)


Registrant’s telephone number, including area code: (345) 640-9050
 
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 (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 
 
 
Item 8.01. Other Events

On July 31, 2008, Garmin Ltd. issued a press release announcing that it has completed the acquisition of Puls Elektronik GmbH, the distributor of Garmin’s consumer products in Austria. The company will be renamed Garmin Austria GmbH and will retain its management, sales, marketing and supporting staff, consisting of approximately 30 people, and will continue operations at its current headquarters located in Nestelbach/Graz, Austria. A copy of the press release is attached as Exhibit 99.1.


Item 9.01. Financial Statements and Exhibits

(a)
Not applicable.
   
(b)
Not applicable.
   
(c)
Not applicable.
   
(d)
Exhibits. The following exhibit is furnished herewith.

 
Exhibit No.
Description
     
 
99.1
Press Release dated July 31, 2008
 
 
 
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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.

 
  GARMIN LTD.
   
   
   
Date: July 31, 2008
  /s/ Andrew R. Etkind
 
Andrew R. Etkind
 
General Counsel and Secretary
 
 
 
 
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EXHIBIT INDEX


Exhibit No.
Description
   
99.1
Press Release dated July 31, 2008

 
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