AVITAR INC /DE/
NT 10-K, 2001-01-02
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                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                     ---------------------------------------

                                   FORM 12b-25
                           NOTIFICATION OF LATE FILING

                     ---------------------------------------

  SEC File Number:  0-20316

  [X] Form 10-K and Form  10-KSB [ ] Form 11-K [ ] Form 20-F [ ] Form 10-QSB [ ]
  Form N-SAR

  For Period Ended:         September 30, 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:
                                 -----------------------
  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:



                        PART I - REGISTRANT INFORMATION

  Full Name of Registrant:       AVITAR, INC.
  Former Name if Applicable:

                                   65 Dan Road
           -----------------------------------------------------------
           (Address of Principal Executive Office - Street and Number)

                                Canton, MA 02021
                         ------------------------------
                           (City, State and Zip Code)



<PAGE>






                        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] (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,  Form 20-F,  Form 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

  [ ] (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 transition report or portion thereof
could not be filed within the prescribed time period.

    In  Fiscal  1999,  the  Registrant   acquired  United  States  Drug  Testing
Laboratories,  Inc. (AUSDTL@) which operates as a separate reporting unit within
Avitar, Inc. Due to personnel  constraints which could not be eliminated without
unreasonable effort or expense,  additional time is required of the Registrant's
management  located in Massachusetts to review USDTL's financial  information to
ensure complete and accurate consolidated financial statements.







<PAGE>
                           PART IV - Other Information

(1)  Name and telephone number of person to contact in regard to
  this notification: Jay C. Leatherman, Jr.  (781) 821-2440
----------------------------------------------------------------------
                      (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 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?
  [x ] Yes [ ] No

         The  change in results of  operations  will  reflect  the  increase  in
losses,  as previously  reported in the three quarterly reports filed for Fiscal
2000, and the consequent  incentive to raise  additional  capital.  These losses
have  resulted  from the  expanded  marketing,  administrative  and  development
efforts  for  oral  fluid   testing   products  and  the  increase  in  goodwill
amortization arising from the acquisition of USDTL.



<PAGE>

                              AVITAR, INC.
              -------------------------------------------
               (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 29, 2000          /s/   JAY C. LEATHERMAN
                                 -------------------------------------------
                                  Jay C. Leatherman, Chief Financial Officer



                                   ATTENTION
Intentional  misstatements  or omissions  of fact  constitute  Federal  Criminal
Violations (See 18 U.S.C. 1001).



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