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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC FILE NUMBER: 0-8951
/X/ Form 10-K and Form 10-KSB / / Form 20-F / / Form 11-K
/ / Form 10-Q and Form 10-QSB / / Form N-SAR
For Period Ended: June 30, 1997
PART I - REGISTRANT INFORMATION
Full Name of Registrant: Comparator Systems Corporation
Address of Principal Executive Office: 4667 MacArthur Blvd.
Suite 400
Newport Beach, CA 92660
PART II - RULES 12b-25(b) AND (c)
(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, semi-annual report,
transition report on Form 10-K, Form 20-F, 11-K, 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 filing made
by a money market fund pursuant to Rule 30b3-1, 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.
PART III - NARRATIVE
State below in reasonable detail the reasons why Form 10-K and
Form 10-KSB, 20-F, 11-K, 10-Q, or filing made by a money market
fund pursuant to Rule 30b3-1 and Form 10-QSB, N-SAR, or the
transition report or portion thereof could not be filed within
the prescribed period.
The Company, currently dormant, was required to borrow the funds
to properly and accurately file the 10-KSB. The Company was not
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able to get the required funds necessary for the audit and filing
in a timely fashion. As a result, the accounting firm did not
begin its process with sufficient time to adequately accomplish
the audit. At this filing, insufficient confirmations have been
returned to satisfy prudent audit practice.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard
to this notification: Thomas C. Hanscome, (714) 851-4300
(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? / / YES /X/ NO
Comparator Systems Corporation has caused this notification to be
signed on its behalf by the undersigned thereunto duly
authorized.
Date: September 29, 1997 By: /s/ Thomas C. Hanscome
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