U.S. Securities and Exchange Commission
Washington, D.C. 20549
Form 12b-25
Notification of Late Filing
[X] Form 10-KSB
For Period Ended: April 30, 1996
Part I - Registrant Information
Commission File No: 0-17072
COMPREHENSIVE ENVIRONMENTAL SYSTEMS, INC.
(Formerly: Integrated Resource Technologies, Inc.)
Incorporated in Delaware E.I.N. 11-2844247
72B Cabot Street, West Babylon, NY 11704
Telephone: (516) 694-7060
Part II - Rules 12b-25 (b) and (c)
(a) The reasons set forth in Part III of this form could not be
eliminated without unreasonable expense and effort.
(b) As of the date hereof, the registrant believes that an audit can
be completed and filed on or before the fifteenth calendar day following the
prescribed due date of July 29, 1996.
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Form 12b-25: Dated July 27, 1996
Comprehensive Environmental Systems, Inc.
Commission File #0-17072
Page 2
Part III - Narrative
(a) The Form 10-KSB for the period ended April 30, 1996, including
management's discussion and analysis of the financial condition of the
registrant have not been completed within the required time period. Information
necessary to complete the audit is forthcoming as of the date hereof. In
addition, more time is needed to comply with the new EDGAR filing requirements.
Part IV - Other Information
(1) The person to contact in regard to this notification is:
David Behanna, Chief Financial Officer
Comprehensive Environmental Systems, Inc.
72B Cabot Street
West Babylon, N. Y. 11704
(516) 694-7060
(2) All other periodic reports required pursuant to Section 13 or
15(d) of the Securities Exchange Act of 1934 during the preceding 12 months have
been filed.
(3) It is anticipated that there will be a significant change in the
results of operations from the corresponding period for the last fiscal year and
this will be reflected in the financial statements to be included in the Form
10-KSB for the period ended April 30, 1996.
Dated: July 27, 1996 Comprehensive Environmental Systems, Inc.
/s/ David R. Behanna
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David R. Behanna, Chief Financial Officer