U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING SEC FILE NUMBER: 0-2288
(Check One) CUSIP NUMBER
[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 the fiscal year ended May 31, 2000 or
[ ] 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:
READ ATTACHED INSTRUCTION SHEET 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.
If the notification relates to a portion of the filing
checked above, identify the Item(s) to which the
notification relates: none
Part I - Registrant Information
HOSOI GARDEN MORTUARY, INC.
30 North Kukui Street
Honolulu, Hawaii 96817
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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), the following should
be completed. (Check box if appropriate)
[X] The reasons described in reasonable detail in Part
III of this form could not be eliminated without
unreasonable effort or expense;
[X] 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
portion thereof will be filed on or before the fifth
calendar day following the prescribed due date; and
[X] 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 Form 10-QSB,
N-SAR, or the transition report or portion thereof could
not be filed within the prescribed period.
Form 10-KSB could not be timely filed because
a significant subsidiary's independent
accountant on whom the principal accountant
expressed reliance in its report has declined to
stand for re-election.
Part IV - Other Information
(1) Name and telephone number of person to
contact in regard to this notification:
James E. T. Koshiba, Esq., or
Neal K. Aoki, Esq. at (808) 523-3900
(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
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(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.
HOSOI GARDEN MORTUARY, INC.
has caused this notification to be signed on its behalf
by the undersigned thereunto duly authorized.
Date: August 29, 2000 By: CLIFFORD HOSOI
Director, President and
Chief Executive Officer
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).
