FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person * Ethell Judy A   2. Issuer Name and Ticker or Trading Symbol BEARINGPOINT INC [BE] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) Chief Financial Officer (Last) (First) (Middle) 1676 INTERNATIONAL DRIVE 3. Date of Earliest Transaction (Month/Day/Year) 12/18/2007 (Street) MCLEAN, VA 22102 4. If Amendment, Date Original Filed(Month/Day/Year) 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Stock (1) 12/18/2007   M   222,200 A $ 0 222,200 D   Common Stock (1) 12/18/2007   F   75,019 D $ 0 147,181 D   Common Stock (2) 12/18/2007   M   240,000 A $ 0 240,000 I by spouse Common Stock (2) 12/18/2007   F   98,400 D $ 0 141,600 I by spouse

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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

Code

V

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Restricted Stock Units (1)

(3)

12/18/2007

M

175,200

(1)

(4)

Common Stock

175,200

(4)

116,800

D

Restricted Stock Units (1)

(3)

12/18/2007

M

47,000

(1)

(4)

Common Stock

47,000

(4)

47,000

D

Restricted Stock Units (2)

(3)

12/18/2007

M

240,000

(2)

(4)

Common Stock

240,000

(4)

30,000

I

by spouse

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
Ethell Judy A 1676 INTERNATIONAL DRIVE MCLEAN, VA 22102			Chief Financial Officer

Signatures

Christine Chang Attorney-In-Fact for Judy A. Ethell		12/20/2007
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	As previously reported, on September 19, 2006, Judy A. Ethell was granted two awards of restricted stock units (?RSUs?), as follows: (i) a grant of 292,000 RSUs, of which 204,400 RSUs were fully vested as of the grant date, with an additional 29,200 RSUs vesting on July 1 in each of 2007, 2008 and 2009; and (ii) a grant of 94,000 RSUs, of which 23,500 were fully vested as of the grant date, with an additional 23,500 RSUs vesting on July 1 in each of 2007, 2008 and 2009. On December 18, 2007, in settlement of vested RSUs previously scheduled for settlement, an aggregate of 222,200 shares of BearingPoint, Inc. common stock of was issued to Ms. Ethell, of which 75,019 shares of common stock were withheld by the Company to satisfy Ms. Ethell's tax withholding obligations.
(2)	As previously reported, on August 22, 2005, Robert R. Glatz, the spouse of Judy A. Ethell, was granted an award of 300,000 restricted stock units ("RSUs"). Pursuant to a Separation and Release of Claims Agreement executed with the Company, the vesting of 30,000 RSUs was accelerated as of October 31, 2007 and 30,000 unvested RSUs were forfeited. On December 18, 2007, in settlement of vested RSUs previously scheduled for settlement, an aggregate of 240,000 shares of BearingPoint, Inc. common stock was issued to Mr. Glatz, of which 98,400 shares of common stock were withheld by the Company to satisfy Mr. Glatz's tax withholding obligations.
(3)	Each RSU represents a contingent right to receive one share of common stock of the Company or the cash equivalent.
(4)	None.

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