EUROPEAN AMERICAN RESOURCES INC
NT 10-Q, 2000-05-17
METAL MINING
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                          UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C.  20549

                           FORM 12b-25

                  NOTIFICATION OF LATE FILING
(Check one):[ ]Form 10-K[ ]Form 20-F[ ]Form 11-K[ X ]Form 10-Q[ ]Form N-SAR

          For Period Ended: March 31, 2000

          [   ] 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 1-REGISTRANT INFORMATION

    European American Resources, Inc

Full Name of Registrant

   Merlin Mining Company

 Former Name if Applicable

           400 Cleveland St., Suite 901B

Address of Principal Executive Office (Street and Number)

           Clearwater FL.   33755


City, State and Zip Code

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 applicable)

     (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 of 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
     (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, 20-F, 11-K,
10-Q, N-SAR or the transition report or portion thereof, could not be filed
within the prescribed time period.

Additional time is required to review information in the filing.
                              (Attach Extra Sheets if Needed)
                                     SEC 1344 (6/94)
PART IV - OTHER INFORMATION Name and telephone number of
 person to contact in regard to this notification

    Martin Sportschuetz                813                 298- 0636


    (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 report(s) been file?  If 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.



                        European American Resources, 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:            May 15, 2000                 By:       Martin Sportschuetz


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



                          GENERAL INSTRUCTIONS

1. This form is required by Rule 12b-25 (17 CFR 240,12b-25) of the General Rules
 and Regulations under the Securities Exchange Act of 1934.

2. One signed original and four conformed copies of this form and amendments
thereto must be completed and filed with the Securities and Exchange
Commission, Washington, D.C.  20549, in accordance with Rule 0-3 of the
General Rules and Regulations under the Act.  The information contained in
or filed with the form will be made a matter of public record in the
Commission files.

3. A manually signed copy of the form and amendments thereto shall be filed
 with each national securities exchange on which any class of securities of
 the registrant is registered.

4. Amendments to the notifications must also be filed on form 12b-25 but need
 not restate information that has been correctly furnished.  The form shall
 be clearly identified as an amended notification.

5. Electronic Filers.  This form shall not be used by electronic filers
 unable to timely file a report solely due to electronic difficulties.
 Filers unable to submit a report within the time period prescribed due to
 difficulties in electronic filing should comply with either Rule 201 or
 Rule 202 of Regulation S-T (232.201 or 232.202 of this chapter) or apply
 for an adjustment in filing date pursuant to Rule 13(b) of Regulation S-T
 232.13(b) of this chapter).










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