UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SCHEDULE 14C INFORMATION
(Check One):_X_Form 10-K __Form 20-F __Form 11-K __Form 10-Q __ Form N-SAR
For Period Ended: ___October 31, 1999________
[ ] 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 the 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
Industrial Rubber Innovations, Inc.
Full Name of Registrant
N/A
Former Name if Applicable
6801 McDivitt Drive
Address of Principal Executive Officer (Street and Number)
Bakersfield, CA 93313
City, State and Zip Code
<PAGE>
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), the following should be completed. (Check box if
appropriate)
___ a) The reasons described in reasonable detail in Part II
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-K, 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 of transition
report on Form 10-Q, or portion thereof will be file 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, 10-Q, N-SAR, or the transition report or portion thereof,
could not be filed within the prescribed time period.
The Registrant was unable to file its Form 10-K within the
prescribed time period due to unanticipated delays in the completion
of the audit of the Registrant's financial statements for the fiscal
year ended October 31, 1999 by its independent auditors Davidson & Company.
The audit of the Registrant's financial statements for the
fiscal year ended October 31, 1999 is currently underway and it is
anticipated such audit will be completed within 15 calendar days
from the date of this notice.
PART IV OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to
this notification.
_ David Foran__ __(661)__ ____833-8188____
(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 reports).
_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
Industrial Rubber Innovations, 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: January 31, 2000 By: /s/ David Foran
______________________
David Foran, Acting President
<PAGE>
[DAVIDSON & COMPANY LETTERHEAD]
United States Securities and Exchange Commission
Washington, D.C.
USA 20549
To Whom It May Concern:
Re: Notification of Late Filing
We were unable to complete the audit of Industrial Rubber
Innovations, Inc. for the year ended October 31, 1999 due to unforeseen
circumstances beyond the company's control. We are in the process of completing
such audit for the year ended October 31, 1999 and anticipate the audit to be
completed within the prescribed time set forth in rule 12b-25 (b) (2)(ii).
Should you have any questions please do not hesitate to contact our office
at your earliest convenience.
Yours very truly,
/s/ Davidson & Company
Davidson & Company
Chartered Accountants
