IRT INDUSTRIES INC
NT 10-K, 1999-09-28
NON-OPERATING ESTABLISHMENTS
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                                                                 SEC FILE NUMBER
                                                                   0-15347

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING
                                                                CUSIP NUMBER
                                                                   45-0057104

(Check One): [X] Form 10-KSB [ ]Form 20-F [ ] Form 11-K [ ]Form 10-Q
             [ ]Form N-SAR
             For Period Ended: June 30, 1999
                               -------------------------------------------------
             [ ] 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 INSTRUCTION (ON BACK PAGE) 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:

PART I -- REGISTRANT INFORMATION

                          IRT Industries, Inc.
- --------------------------------------------------------------------------------
Full Name of Registrant

Former Name if Applicable

                        6230 Fairview Road,  Suite 102
- --------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

                       Charlotte, NC 28210
- --------------------------------------------------------------------------------
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 appropriate)

    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-KSB, Form 20-F, 11-K or Form N-SAR, or portion thereof, will be
[X]      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-KSB, 20-F, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

The Company has undergone a change of management and is in the process of
finalizing its financial statements and obtaining related financial
information.


<PAGE>


PART IV -- OTHER INFORMATION

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

          Dale K. Chapman                   704                   364-2066
         -----------------------------------------------------------------------
               (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
         filed? 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 results cannot be made.


                               IRT Industries, 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 September 27, 1999                 By /s/ Dale K. Chapman
     ------------------------------     ----------------------------------------
                                         Dale K. Chapman




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