SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 12b-25
Notification of Late Filing
Commission File Number 0-6890
(Check One (X))
X Form 10-K and Form 10-KSB ___ Form 11-K
___ Form 20-F ___ Form 10-Q and Form 10-QSB ___ Form N-SAR
For Period ended September 30, 1996
____________________
___ Transition Report on Form 10-K and Form 10-KSB
___ Transition Report on Form 20-F
___ Transition Report on Form 11-K
___ Transition Report on Form 10-Q and Form 10-QSB
___ 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:
Item 8 and portions of Items 6 and 7
______________________________________
PART I
REGISTRANT INFORMATION
Full name of registrant MECHANICAL TECHNOLOGY INCORPORATED
____________________________________________
Former name if applicable ____________________________________________
_________________________________________________________________________
Address of principal executive office (Street and Number)________________
968 ALBANY-SHAKER ROAD
___________________________________________
City, State and Zip Code LATHAM, NEW YORK 12210
___________________________________________
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PART II
RULE 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 (X) appropriate box.)
X (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, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof will be
filed on or before the 15th calendar day following the prescribed due date;
or the subject quarterly report or transition report on Form 10-Q, 10-QSB,
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 Forms 10-K, 10-KSB, 11-K,
20-F, 10-Q, 10-QSB, N-SAR or the transition report portion thereof could not
be filed within the prescribed time period. (Attach extra sheets if needed.)
Subsequent to fiscal year end and just prior to the due date of the Form 10-K
Report, a development occurred in connection with a material obligation (which
is due December 31, 1996) of the registrant, which development is expected to
have a material effect on the financial condition of the registrant. Due to the
timing and significance of the subsequent event, the registrant was unable to
make the necessary revisions to the financial statements to be included in the
Form 10-K Report to take account of this development, prior to the December 30,
1996 due date of the Report, without incurring unreasonable effort or expense.
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PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification.
Stephen T. Wilson (518) 785 - 2337
___________________ _______________________________
(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 or 15(d) or
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
___ ___
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.
MECHANICAL TECHNOLOGY INCORPORATED
____________________________________________
(Name of Registrant as Specified in Charter)
Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date December 30, 1996 by_______________________________________
_____________________ R. Wayne Diesel, CEO
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