FULL TILT SPORTS INC
NT 10-Q, 1999-11-15
KNIT OUTERWEAR MILLS
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                            UNITED STATES             OMB APPROVAL
                  SECURITIES AND EXCHANGE COMMISSION  OMB NUMBER: 3235-0058
                          Washington, D.C.            Average estimated
                                                      burden hours per
                                                      response.........2.50
                            FORM 12B-25
                                                      SEC FILE NUMBER 0-24829
                       NOTIFICATION OF LATE FILING                   ---------

(Check one):   Form 10-K    Form 11-K    Form 20-F  X Form 10-Q    Form N-SAR
            ---          ---          ---          ---          ---
                 For Period Ended: September 30, 1999
                                   ------------------
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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.
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If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:

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PART I -- REGISTRANT INFORMATION

Full Tilt Sports, Inc.
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Full Name of Registrant

N/A
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Former Name if Applicable

5525 Erindale Drive, Suite 200
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Address of Principal Executive Officer (Street and Number)

Colorado Springs, CO 80918
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City, State and Zip Code

PART II -- RULES 12b-25(b) 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, 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 will be filed on or before the
                    5th. 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.

Management needs additional time to confer with its accountants for
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preparation of its financial statements and to finalize managements
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discussion and analysis.
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<PAGE>
PART IV -- OTHER INFORMATION

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

David J. Babiarz, Esq.             303             779-5900
- -----------------------------  -----------    -----------------------------
     (Name)                    (Area Code)    (Telephone Number)

(2)  Have  all other 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 reports) been filed?  If answer  is  no, identify report(s).
       X   yes        no
     ------    ------


Is it 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
         -----    -----
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.

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                       Full Tilt Sports, Inc.
     ----------------------------------------------------------
             (Name of Registrant as Specified in Charter)

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

Date:    November 15, 1999           By: /s/ Roger K. Burnett, President
     -------------------------       --------------------------------------

INSTRUCTION:  The  form  may  be signed by  an  executive  officer  of  the
registrant  or by any other duly authorized representative.  The  name  and
title 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
Commissions 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 notification 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.


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