SEYCHELLE ENVIRONMENTAL TECHNOLOGIES INC /CA
NT 10-K, 2000-05-30
REFRIGERATION & SERVICE INDUSTRY MACHINERY
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                                   FORM 12B-25

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                                           SEC File No.: 0-29373
                                                           CUSIP No.: 818542102

                           NOTIFICATION OF LATE FILING

                   [X] Form 10-KSB [ ] Form 11-K [ ]Form 20-F
                         [ ] Form 10-QSB [ ] Form N-SAR


For Period Ended: February 29, 2000

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

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: N/A

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PART I - REGISTRANT INFORMATION

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         Full Name of Registrant: Seychelle Environmental Technologies, Inc.

         Former Name if Applicable: N/A

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         City, State and Zip Code:  32921 Calle Perfecto
                                    San Juan Capistrano, California 92675

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PART II - RULES 12b-25(b) and (c)

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         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).


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

[X]      (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 files 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.

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PART III - NARRATIVE

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         State below in reasonable detail the reasons why the Form 10-KSB, 11-K,
20-F, 10-QSB or N-SAR or portion thereof could not be filed within the
prescribed time period. The Registrant is unable to timely file without
unreasonable effort or expense its annual report on Form 10-KSB for the year
ended 2000. The accountants have not had the opportunity to complete their audit
of the Company's Financial Statements and review of the Company's From 10-KSB in
time for the Company to make its final review prior to the due date. In
addition, the Company plans to answer the comments to its Form 10-SB filing in
the Form 10-KSB filing, which has only recently been received by the Company.
The Company intends to file the Form 10-KSB by the extension date.

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PART IV - OTHER INFORMATION

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

                  Carl Palmer      (949)        234-1999
                  --------------------------------------------
                     Name       (Area Code) (Telephone Number)

         (2)      Have all periodic reports required under section 13 or 15(d)
                  of the Securities Exchange Act 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 report(s) been filed: If the answer is not, identify
                  report(s).

                                                    [X]Yes    [ ]No

         (3)      It is anticipated that any significant change in 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?

                                                    [ ]Yes    [X]No


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                  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.

         Seychelle Environmental Technologies, Inc., has caused this
notification to be signed on its behalf by the undersigned thereunto duly
authorized.


Date: May 26, 2000.
                                Seychelle Environmental Technologies, Inc.



                                By: ///Carl Palmer///
                                   -------------------------------------------
                                    Carl Palmer
                                    President




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                              RAIMONDO PETIT GROUP
               A PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS
                          ACCOUNTANTS AND CONSULTANTS
                     21515 HAWTHORNE BOULEVARD, SUITE 1250
                           TORRANCE, CALIFORNIA 90503
                                                        TELEPHONE (310) 540-5990
                                                           FAX (310) 543-3066


                                  May 26, 2000


Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549

Gentlemen:

This letter is written in response to the requirement of Rule 12b-25(c) under
the Securities Exchange Act of 1934 and in satisfaction of Item (c) of Part II
of Form 12b-25.

We are the independent auditors of Seychelle Environmental Technologies, Inc.
("the Registrant"). The Registrant has stated in Part III of its filing on Form
12b-25 that it is unable to timely file, without unreasonable effort or expense,
its Annual Report on Form 10-KSB for the year ended February 29, 2000. This firm
is unable to render its report on or before May 30, 2000 because our firm has
not yet completed our audit of the financial statements of the Registrant for
the year ended February 29, 2000.

We hereby advise you that we have read the statements made by the Registrant in
Part III of its filing on Form 12b-25 and agree with the statements made
therein.


                                                 Very truly yours,


                                                 /s/ Raimondo Petit Group
                                                 Raimondo Petit Group


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