UNITED STATES
                        SECURITIES EXCHANGE COMMISSION
                            Washington, D.C. 20549

-------------------------------------------------------------------------------


                                 SCHEDULE 13G

                   Under the Securities Exchange Act of 1934
                               (Amendment No. 1)

                               BEARINGPOINT, INC.
                               ------------------
                               (Name of Issuer)


                     Common Stock, $.01 par value per share
               -------------------------------------------------
                        (Title of Class of Securities)


                                   074002106
                            ----------------------
                                (CUSIP Number)


                               December 31, 2005
                            ----------------------
            (Date of Event which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this
Schedule is filed:

                             [ ]   Rule 13d-1(b)

                             [X]   Rule 13d-1(c)

                             [ ]   Rule 13d-1(d)

* The remainder of this cover page shall be filled out for a reporting  person's
initial filing on this form with respect to the subject class of securities, and
for any  subsequent  amendment  containing  information  which  would  alter the
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the  Securities  Exchange  Act of
1934 ("Act") or otherwise  subject to the liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).


                         Continued on following pages
                              Page 1 of 8 Pages



                                 SCHEDULE 13G

CUSIP No.: 074002106                                           Page 2 of 8 Pages
.................................................................................
1.       Names of Reporting Persons.
         I.R.S. Identification Nos. of above persons (entities only).

         GLENVIEW CAPITAL MANAGEMENT, LLC
.................................................................................
2.       Check the Appropriate Box if a Member of a Group
         (a) [ ]
         (b) [ ]
.................................................................................
3.       SEC Use Only
.................................................................................
4.       Citizenship or Place of Organization

         Delaware
.................................................................................
Number of          5.     Sole Voting Power            None
Shares             .............................................................
Beneficially       6.     Shared Voting Power          14,508,888
Owned by Each      .............................................................
Reporting          7.     Sole Dispositive Power       None
Person With        .............................................................
                   8.     Shared Dispositive Power     14,508,888
.................................................................................
9.       Aggregate Amount Beneficially Owned by Each Reporting Person

         14,508,888
.................................................................................
10.      Check if the Aggregate Amount in Row (9) Excludes Certain Shares   (See
         Instructions)

         [  ]
.................................................................................
11.      Percent of Class Represented by Amount in Row (9)

         7.1% based on 199,219,295 shares outstanding as of November 1, 2004
.................................................................................
12.      Type of Reporting Person:

         OO



                                 SCHEDULE 13G

CUSIP No.: 074002106                                           Page 3 of 8 Pages
.................................................................................
1.       Names of Reporting Persons.
         I.R.S. Identification Nos. of above persons (entities only).

         GLENVIEW CAPITAL GP, LLC
.................................................................................
2.       Check the Appropriate Box if a Member of a Group
         (a) [ ]
         (b) [ ]
.................................................................................
3.       SEC Use Only
.................................................................................
4.       Citizenship or Place of Organization

         Delaware
.................................................................................
Number of          5.     Sole Voting Power            None
Shares             .............................................................
Beneficially       6.     Shared Voting Power          14,508,888
Owned by Each      .............................................................
Reporting          7.     Sole Dispositive Power       None
Person With        .............................................................
                   8.     Shared Dispositive Power     14,508,888
.................................................................................
9.       Aggregate Amount Beneficially Owned by Each Reporting Person

         14,508,888
.................................................................................
10.      Check if the Aggregate Amount in Row (9) Excludes Certain Shares   (See
         Instructions)

         [  ]
.................................................................................
11.      Percent of Class Represented by Amount in Row (9)

         7.1% based on 199,219,295 shares outstanding as of November 1, 2004
.................................................................................
12.      Type of Reporting Person:

         OO



                                 SCHEDULE 13G

CUSIP No.: 074002106                                           Page 4 of 8 Pages
.................................................................................
1.       Names of Reporting Persons.
         I.R.S. Identification Nos. of above persons (entities only).

         LAWRENCE M. ROBBINS
.................................................................................
2.       Check the Appropriate Box if a Member of a Group
         (a) [ ]
         (b) [ ]
.................................................................................
3.       SEC Use Only
.................................................................................
4.       Citizenship or Place of Organization

         United States of America
.................................................................................
Number of          5.     Sole Voting Power            None
Shares             .............................................................
Beneficially       6.     Shared Voting Power          14,508,888
Owned by Each      .............................................................
Reporting          7.     Sole Dispositive Power       None
Person With        .............................................................
                   8.     Shared Dispositive Power     14,508,888
.................................................................................
9.       Aggregate Amount Beneficially Owned by Each Reporting Person

         14,508,888
.................................................................................
10.      Check if the Aggregate Amount in Row (9) Excludes Certain Shares   (See
         Instructions)

         [  ]
.................................................................................
11.      Percent of Class Represented by Amount in Row (9)

         7.1% based on 199,219,295 shares outstanding as of November 1, 2004
.................................................................................
12.      Type of Reporting Person:

         IA



                                                               Page 5 of 8 Pages
Item 1(a).     Name of Issuer:

               Bearingpoint, Inc. (the "Issuer")

Item 1(b).     Address of Issuer's Principal Executive Offices:

               1676 International Drive, McLean, VA 22102

Item 2(a).     Name of Person Filing

               This  Statement  is  filed  on  behalf  of  each of the following
persons (collectively, the "Reporting Persons"):

               i)   Glenview  Capital  Management, LLC  ("Glenview  Capital
                    Management");

               ii)  Glenview Capital GP, LLC ("Glenview Capital GP"); and

               iii) Glenview Capital Master Fund, Ltd. ("Glenview Capital
                    Master Fund").

               This Statement relates to Shares (as defined herein) held for the
accounts of Glenview  Capital  Partners,  L.P., a Delaware  limited  partnership
("Glenview Capital Partners"), Glenview Institutional Partners, L.P., a Delaware
limited partnership ("Glenview Institutional Partners"), Glenview Capital Master
Fund, Ltd., a Cayman Islands exempted company  ("Glenview Capital Master Fund"),
GCM Little Arbor Master Fund,  Ltd., a Cayman  Islands  exempted  company  ("GCM
Little Arbor Master Fund"),  GCM Little Arbor  Institutional  Partners,  L.P., a
Delaware limited  partnership ("GCM Little Arbor Institutional  Partners"),  and
GCM Little Arbor Partners,  L.P., a Delaware  limited  partnership  ("GCM Little
Arbor Partners").

               Glenview Capital Management serves as investment  manager to each
of Glenview Capital Partners, Glenview  Institutional Partners, Glenview Capital
Master Fund, GCM Little  Arbor  Master  Fund,  GCM  Little  Arbor  Institutional
Partners,  and  GCM  Little  Arbor Partners.  In such capacity, Glenview Capital
Management  may  be  deemed to have voting and dispositive power over the Shares
held   for   the  accounts  of  each  of  Glenview  Capital  Partners,  Glenview
Institutional  Partners,  Glenview  Capital Master Fund, GCM Little Arbor Master
Fund, GCM  Little  Arbor  Institutional Partners, and GCM Little Arbor Partners.
Glenview  Capital  GP  is  the  general  partner  of  Glenview Capital Partners,
Glenview Institutional Partners, GCM Little Arbor Institutional Partners and GCM
Little  Arbor  Partners.  Glenview  Capital GP also serves as the sponsor of the
Glenview  Capital  Master  Fund  and  the  GCM Little Arbor Master Fund. In such
capacities,  Glenview  Capital  GP  may be deemed to have voting and dispositive
power  over  the  Shares  held  for  the  accounts  of  each of Glenview Capital
Partners,  Glenview  Institutional  Partners,  Glenview Capital Master Fund, GCM
Little  Arbor  Master  Fund,  GCM  Little  Arbor Institutional Partners, and GCM
Little  Arbor  Partners.  Mr. Robbins is the Chief Executive Officer of Glenview
Capital Management and Glenview Capital GP.

Item 2(b).     Address of Principal Business Office or, if None, Residence

               The address of the principal  business office of each of Glenview
Capital  Management,  Glenview  Capital GP, and Mr.  Robbins is 399 Park Avenue,
Floor 39, New York, New York 10022.



                                                               Page 6 of 8 Pages

Item 2(c).     Citizenship

               i)   Glenview Capital Management is a Delaware limited liability
                    company;

               ii)  Glenview Capital GP is a Delaware limited liability company;
                    and

               iii) Mr. Robbins is a citizen of the United States of America.

Item 2(d).     Title of Class of Securities:

               Common Stock, $.01 par value per share (the "Shares").

Item 2(e).     CUSIP Number:

               074002106

Item 3.        If This Statement is Filed Pursuant to ss.ss.240.13d-1(b) or
               240.13d-2(b) or (c), Check Whether the Person Filing is a:

               This Item 3 is not applicable.

Item 4.        Ownership:

Item 4(a).     Amount Beneficially Owned:

               As of February 14,  2006,  each of the  Reporting  Persons may be
deemed to be the beneficial owner of 14,508,888 Shares. This amount consists of:
(A)  731,550  Shares  held for the account of  Glenview  Capital  Partners;  (B)
375,454 Shares  issuable upon the conversion of certain  convertible  notes held
for the account of Glenview Capital Partners;  (C) 5,478,950 Shares held for the
account of Glenview  Capital Master Fund; (D) 2,839,242 Shares issuable upon the
conversion of certain convertible notes held for the account of Glenview Capital
Master Fund; (E) 2,806,300 Shares held for the account of Glenview Institutional
Partners;   (F)  1,378,030  Shares  issuable  upon  the  conversion  of  certain
convertible notes held for the account of Glenview  Institutional  Partners; (G)
443,178 Shares held for the account of GCM Little Arbor Master Fund; (H) 331,515
Shares  issuable upon the conversion of certain  convertible  notes held for the
account of GCM Little Arbor Master Fund; (I) 117,109 Shares held for the account
of GCM Little Arbor  Institutional  Partners;  and (J) 7,560 Shares held for the
account of GCM Little Arbor Partners.

Item 4(b)      Percent of Class:

               The number of Shares of which each of the  Reporting  Persons may
be deemed to be the beneficial owner constitutes approximately 7.1% of the total
number of Shares outstanding  (based upon information  provided by the Issuer in
its  most  recent  quarterly  filing  on Form  10-Q,  there  were  approximately
199,219,295 shares outstanding as of November 1, 2004).





                                                               Page 7 of 8 Pages

Item 4(c).     Number of Shares of which such person has:

Glenview Capital Management, Glenview Capital GP and Mr. Robbins:
-----------------------------------------------------------------

(i)   Sole power to vote or direct the vote:                                   0

(ii)  Shared power to vote or direct the vote:                        14,508,888

(iii) Sole power to dispose or direct the disposition of:                      0

(iv)  Shared power to dispose or direct the disposition of:           14,508,888

Item 5.        Ownership of Five Percent or Less of a Class:

               This Item 5 is not applicable.

Item 6.        Ownership of More than Five Percent on Behalf of Another Person:

               This Item 6 is not applicable.

Item 7.        Identification  and  Classification  of  the  Subsidiary  Which
               Acquired  the  Security Being Reported on By the Parent Holding
               Company:

               See disclosure in Item 2 hereof.

Item 8.        Identification and Classification of Members of the Group:

               This Item 8 is not applicable.

Item 9.        Notice of Dissolution of Group:

               This Item 9 is not applicable.

Item 10.       Certification:

               By  signing  below each of  the Reporting Persons certifies that,
to the  best of  their knowledge  and belief,  the securities  referred to above
were  not  acquired and are not  held for the  purpose of  or with the effect of
changing or  influencing the  control of the  issuer of  the securities and were
not acquired  and are not  held in connection  with  or as  a participant in any
transaction having that purpose or effect.



                                                               Page 8 of 8 Pages

                                   SIGNATURE

        After reasonable  inquiry and to the best of my knowledge and belief, I
certify that the information  set forth in this statement is true, complete and
correct.

Date: February 14, 2006                      GLENVIEW CAPITAL MANAGEMENT, LLC


                                             By: /s/ Lawrence M. Robbins
                                                 -----------------------------
                                             Name:   Lawrence M. Robbins
                                             Title:  Chief Executive Officer

Date: February 14, 2006                      GLENVIEW CAPITAL GP, LLC


                                             By: /s/ Lawrence M. Robbins
                                                 -----------------------------
                                             Name:   Lawrence M. Robbins
                                             Title:  Chief Executive Officer

Date: February 14, 2006                      LAWRENCE M. ROBBINS


                                             /s/ Lawrence M. Robbins
                                             ---------------------------------