THEHEALTHCHANNEL COM INC
NT 10-Q, 1999-08-17
BUSINESS SERVICES, NEC
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                           UNITED STATES                     OMB APPROVAL
                 SECURITIES AND EXCHANGE COMMISSION     OMB Number:
                      WASHINGTON, D.C.  20549           Expires:
                                                        Estimated average burden
                            FORM 12B-25                 hours per response

                    NOTIFICATION OF LATE FILING             SEC FILE NUMBER


(CHECK ONE): [ ]Form 10-K   [ ]Form 11-K   [ ]Form 20-F      CUSIP NUMBER
             [X]Form 10-Q   [ ]Form N-SAR                     45765S 10 8

                   For Period Ended:  June 30, 1999

READ INSTRUCTIONS (ON BACK PAGE) BEFORE PREPARING FORM.  PLEASE PRINT OR TYPE.
   NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS
                  VERIFIED ANY INFORMATION CONTAINED HEREIN.

If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:


PART I - REGISTRANT INFORMATION

Innovative Tracking Solutions Corporation
- ---------------------------------------------
Full Name of Registrant

N/A
- -----------------------------------------------
Former Name if Applicable

23232 Peralta Drive, Suite. 115
- -------------------------------------------------
Address of Principal Executive Officer (Street and Number)

Laguna Hills, CA 92653
- -----------------------------
City, State and Zip Code

PART II - RULES 12B-25B AND (C)

If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate).

[X]     (a)   The reasons described in reasonable detail in Part III of this
          form  could not  be eliminated without unreasonable effort or
          expense;

        (b)   The subject annual report or semi-annual report/portion thereof
          will be filed on or before the fifteenth calendar day following
          the prescribed due date; or the subject quarterly report/portion
          thereof will be filed on or before the fifth calendar day
          following the prescribed due date; and

        (c)   The accountant's statement or other exhibit required by Rule 12b-
          25(c) has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11-K, 20-F,
10-Q  or N-SAR or portion thereof, could not be filed within the prescribed
time period.

Due to events outside of the control of registrant, tag errors and difficulties
in filing the Form 10-QSB on the date it was due could not be eliminated before
the cut-off time required by Filer Support to obtain a filing date of August 16,
1999.  The Company is located on the west coast and the cut-off time is earlier
than the close of business for the Company.  Furthermore, the Company just
completed a significant event of which the Company needed time to prepare its
disclosure text, hence the lateness of filing up to the last day possible.

<PAGE>

PART IV - OTHER INFORMATION

(1)   Name and telephone number of person to contact in regard to this
      notification

        Dianna Cleveland                    949             454-1278
               (Name)                   (Area Code)     (Telephone Number)

(2)   Have   all  other  periodic  reports  required  under
      Section  13  or 15(d) of the Securities Exchange  Act  [X] Yes [ ] No
      of  1934 or Section 30 of the Investment Company  Act
      of  1940 during the preceding 12 months (or for  such
      shorter)  period that the registrant was required  to
      file  such  reports) been filed?  If  answer  is  no,
      identify report(s).


(3)   Is  it  anticipated  that any significant  change  in  [ ] Yes [X] No
      results  of operations from the corresponding  period
      for  the  last fiscal year will be reflected  by  the
      earnings  statements to be included  in  the  subject
      report or portion thereof?

     If so, attach an explanation of the anticipated change, both
     narratively and quantitatively, and, if appropriate, state the
     reasons why a reasonable estimate of the results cannot be made.




                (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date    August 16, 1999        By  See Attachment A


INSTRUCTION:   The  form  may  be signed by an  executive  officer  of  the
registrant  or by any other duly authorized representative.  The  name  and
tile  of the person signing the form shall be typed or printed beneath  the
signature.   If the statement is signed on behalf of the registrant  by  an
authorized  representative (other than an executive officer),  evidence  of
the representative's authority to sign on behalf of the registrant shall be
filed with the form.

                                  ATTENTION
INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL CRIMINAL
                     VIOLATIONS (SEE 18 U.S.C. 1001).


                           GENERAL INSTRUCTIONS

1.   This  Form is  required  by  Rule 12b-25  (17 CFR 240.12b-25)  of  the
     General  Rules and  Regulations under  the Securities  Exchange Act of
     1934.
2.   One  signed  original  and  four conformed copies  of  this  Form  and
     amendments  thereto  must be completed and filed with  the  Securities
     and  Exchange  Commission, Washington, D.C. 20549, in accordance  with
     Rule  0-3  of  the General Rules and Regulations under the  Act.   The
     information contained in or filed with the Form will be made a  matter
     of public record in the Commission files.
3.   A  manually  signed copy of the form and amendments thereto  shall  be
     filed  with  each national securities exchange on which any  class  of
     securities of the registrant is registered.
4.   Amendments to the notifications must also be filed on Form 12b-25  but
     need  not restate information that has been correctly furnished.   The
     Form shall be clearly identified as an amendment notification.

<PAGE>

                          ATTACHMENT A

                            Innovative Tracking Solutions Corporation,
                            a Delaware corporation


                            By: /s/ Dianna Cleveland
                               Dianna Cleveland, President and CEO, Director


                            By: /s/ Lee Namisniak
                               Lee A. Namisniak, Chief Financial/Operating
                                Officer, Director


                            By: /s/ Lou Weiss
                               Lou Weiss, Director





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