U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
SEC File Number 0-23859
CUSIP Number 349644 10 4
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One):
[X] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [ ] Form N-SAR
For Period Ended: December 31, 1999
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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: N/A
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Part I - Registrant Information
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Full Name of Registrant: Fortune Entertainment Corporation
Former Name if Applicable: N/A
Address of Principal Executive Office (Street and Number)
144 Elm Street, 2nd Floor, Suite 16
City, State and Zip Code
Biddeford, Maine 04005
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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)
(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, semi-annual report, or transition report
or portion thereof will be filed on or before the fifteenth calendar
day following the prescribed due date; or the subject quarterly report
or transition report on Form l0-Q or 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.
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Part III - Narrative
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State below in reasonable detail the reasons why the Form 10-K, 20-F, 11-K,
10-Q, or N-SAR, or the transition report or portion thereof could not be filed
within the prescribed time period.
The Company recently changed its auditors. As a result of this change, the
audit of the Company's financial statements for the year ended December 31, 1999
did not begin until March, 2000 and the audit will not be complete by March 30,
2000, the date required for the filing of the Company's report on Form 10-KSB.
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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
William T. Hart (303) 839-0061
Name) (Area Code) (Telephone Number)
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(2) Have all other periodic reports
required under Section 13 or 15(d)
of the Securities Exchange Act of
1934 during the preceding l2 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
(3) 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.
Fortune Entertainment Corporation
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: March 30, 2000 By /s/ William Danton
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William Danton, President
Fortune Entertainment Corporation.
ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).
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Gordan, Harrington & Osborn, PC.
30 Massachusetts Avenue
North Andover, MA 01845
March 30, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Re: Fortune Entertainment Corporation
We confirm that the audit of Fortune Entertainment Corporation is not yet
completed and cannot be completed by the required filing date of March 30, 2000
without unreasonable cost and effort.
Sincerely,
Gordan, Harrington & Osborn, PC.
