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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
[X] Form 10-KSB
For the annual period ended December 31, 1998
Commission File No. 0-22750
PART I REGISTRANT INFORMATION
Full Name of Registrant:
ROYALE ENERGY, INC.
Address of Principal Executive Office:
7676 HAZARD CENTER DRIVE, SUITE 1500
SAN DIEGO, CA 92108
PART II RULES 12B-25(B) AND (C)
(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 Report on Form 10-KSB will be filed on or before the
fifteenth calendar day following the prescribed due date.
PART III NARRATIVE
The Report on Form 10-KSB for Royale Energy, Inc., (the Company)
for the year ended December 31, 1998, is due to be filed on March 31,
1999. As of March 31, 1999, the annual audited financial statement is
not yet complete because the Company's independent accountants have
not completed their audi procedures regarding reserves and possible
impairments of long lived assets. The Company expects that its
financial statements will be completed and its Form 10-KSB will be
filed before April 15, 1999.
PART IV OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
information:
Lee Polson 512-474-8881
(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
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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 in results of operation 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
SIGNATURES
Royale Energy, Inc., has caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.
DATE: MARCH 30, 1999
ROYALE ENERGY, INC.
/S/ DONALD H. HOSMER
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DONALD H. HOSMER, PRESIDENT
EXHIBITS
99.1 Letter from independent accountants re completion of financial
statements (filed herewith)
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Brown, Armstrong, Randall & Reyes
Certified Public Accountants
March 29, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Our client, Royale Energy, Inc., is seeking a two week filing extension for
their 1998 Form 10KSB, under Rule 12b-25. We are unable to furnish our
auditor's opinion until we can complete our audit procedures regarding reserves
and impairments of long lived assets, whose reports are currently incomplete.
Very truly yours,
BROWN ARMSTRONG RANDALL & REYES
ACCOUNTANCY CORPORATION
/s/ Burton H. Armstrong
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By: Burton H. Armstrong
