JACOBSON RESONANCE ENTERPRISES INC
NT 10-Q, 2000-05-15
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
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                UNITED STATES SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

(CHECK ONE) Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [X]
            Form N-SAR [ ]

         For Period Ended:          MARCH 31, 2000

                  [ ] Transition Report on Form 10-K
                  [ ] Transition Report on Form 20-F
                  [ ] Transition Report on Form 11-K
                  [ ] Transition Report on Form 10-Q
                  [ ] Transition Report on Form N-SAR
                  For Transition Period Ended: ______________________________

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

Full Name of Registrant:  JACOBSON RESONANCE ENTERPRISES, INC.
- --------------------------------------------------------------------------------

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

         9960 CENTRAL PARK BOULEVARD, SUITE 302
- --------------------------------------------------------------------------------
Address of Principal Executive Office (STREET AND NUMBER)

         BOCA RATON, FLORIDA 33428
- --------------------------------------------------------------------------------
         City, State and Zip Code





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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(b) [paragraph 23,047],
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, transition report on Form
10-K, Form 20-F, 11-L or Form N-SAR, 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 10-Q, or portion thereof
will be filed on or before the fifth calendar day following the prescribed due
date; and [Amended in Release No. 34-26589 (paragraph 72,435), effective April
12, 1989, 54 F.R. 10306.]

(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 Form 10-K and Form 10-KSB,
20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the transition report or portion
thereof could not be filed within the prescribed period. [Amended in Release No.
34-26589 (paragraph 72,439), effective August 13, 1992, 57 FR 36442.] (Attach
Extra Sheets if Needed)

         See Attached Extra Sheet No. 1

PART IV  -- OTHER INFORMATION

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

FRANK A. CHAVIANO                   561                         477-8020
- --------------------------------------------------------------------------------
(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 report(s) been filed? If the 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:

         [X] Yes [ ] 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.

         SEE ATTACHED EXTRA SHEET NO. 1

                      JACOBSON RESONANCE ENTERPRISES, INC.
- --------------------------------------------------------------------------------
                  (Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.

Date:  MAY 15, 2000                     By :  /s/  JERRY I. JACOBSON
       ------------                          ----------------------------------
                                              Dr. Jerry I. Jacobson, 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




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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 the 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 amended notification.

         5. ELECTRONIC FILERS. This form shall not be used by electronic filers
unable to timely file a report solely due to electronic difficulties. Filers
unable to submit a report within the time period prescribed due to difficulties
in electronic filing should comply with either Rule 201 or Rule 202 of
Regulation S-T (paragraph 232.201 or paragraph 232,202 of this chapter) or apply
for an adjustment in filing date pursuant to Rule 13(b) of Regulation S-T
(paragraph 232.13(b) of this chapter). [Added in Release No. 34-31905 (paragraph
85,111), effective April 26, 1993, 58 FR 14628; and Release No. 34-35113
(paragraph 85,475), effective January 30, 1995, 59 F.R. 67752].





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                           ATTACHED EXTRA SHEET NO. 1

Part III Narrative - Jacobson Resonance Enterprises, Inc., a Nevada corporation
(the "Registrant"), has not, without unreasonable effort or expense, been able
to complete its Form 10-QSB for the quarter ended March 31, 2000, by the close
of business on May 15, 2000. The auditors have not been able to complete their
review of the unaudited quarterly financial statements of the Registrant in time
to file the report by May 15, 2000.

Explanation for Item 3, Part IV - The expected loss for the quarter ended March
31, 2000, based on financial statements that are subject to completion of the
auditors' review, is $701,321, as compared to a loss for the quarter ended March
31, 1999, of $187,863, an increase of $513,548. The increase in the loss
primarily results from (1) a $330,850 non-cash expense in the current quarter
for the fair value of common stock of the Registrant issued for services
rendered and (2) an increase in research and development costs of $82,030.
Management of the Registrant thinks that the final reviewed loss should not be
materially different from the expected loss.







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