PERFECTDATA CORP
NT 10-K, 2000-06-28
MISCELLANEOUS MANUFACTURING INDUSTRIES
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                    U.S. SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                   FORM 12b-25
                           Notification of Late Filing


                         Commission File Number 0-12817


                             PERFECTDATA CORPORATION
             ------------------------------------------------------
             (Exact name of Registrant as specified in its charter)

                              California                  95-3087593
              ---------------------------------           -------------
                (State or Other Jurisdiction of           (IRS Employer
               Incorporation or Organization)             Identification No.)


           110 West Easy Street, Simi Valley, CA            93065
           ----------------------------------------       ----------
           (Address of principal executive offices)       (Zip Code)


               Registrant's telephone number including area code:
               --------------------------------------------------
                                 (805) 581-4000


(Check one)

|X| Form 10-K or Form 10-KSB  |_| Form 20-F |_| Form 11-K |_| Form 10-Q or Form
10-QSB

     For period ended: March 31, 2000

     |_| Transition Report on Form 10-K or Form 10-KSB
     |_| Transition Report on Form 20-F
     |_| Transition Report on Form 11-K
     |_| Transition Report on Form 10-Q [or Form 10-QSB]
     |_| Transition Report on Form N-SAR

     For the transition period ended:

     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:

Part I -  Registrant Information

         Full name of registrant:  PerfectData Corporation
                                   --------------------------------------------

         Address of principal executive office (Street and Number)
         City, State and Zip Code:  110 West Easy Street, Simi Valley, CA 93065
                                    -------------------------------------------


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 appropriate box.)

     |_| (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
Forms 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,  Form 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 Form 10-K and Form 10-KSB,
20-F,  11-K,  10-Q,  and Form 10-QSB,  N-SAR or the  transition  report  portion
thereof could not be filed within the prescribed time period.

     Because of a change in auditors (as  previously  reported  separately  in a
Form  8-K),  there  was a delay in  finalizing  the  financial  statements.  The
Company's Form 10-K will be filed not later than Friday, July 14, 2000.


Part IV - Other Information

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

       Irene J. Marino             805                 581-4000, extension 215
       ---------------        -------------            -----------------------
           (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? 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.

                                                            |_| Yes  |X| No


                            PerfectData Corporation
                  -------------------------------------------
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.

Date:  June 28, 2000                    By:  /s/ Irene J. Marino
                                             --------------------
                                                 Irene J. Marino
                                                 Chief Financial Officer





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