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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One)
_X_Form 10-K___Form 20-F ___Form 11-K ___Form 10-Q___Form N-SAR
For Period Ended: December 31, 1996
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_____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:________________________________________________
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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.
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If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:
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Part I - Registration Information
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Full Name of Registrant: IMSCO Technologies, Inc.
Former Name if Applicable: N/A
40 Bayfield Drive
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Address of Principal Executive Office (Street and Number)
North Andover, MA 01845-6016
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(City, State and Zip Code)
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Part II - Rules 12b-25 (b) and (c)
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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)
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( ) (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 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
(X) (c) The accountant's statement or other exhibit required by Rule 12b-
25(c) has been attached if applicable.
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Part III - Narrative
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State below in reasonable detail the reasons why Form 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.
During the year ended December 31, 1996, the Company had significant equity
transactions. As of March 26, 1997, independent confirmation and verification
of these equity transactions had not been received by the independent auditors.
Since these transactions have a significant impact on the financial statements,
the issuance of an opinion on these financial statements will not be possible by
the filing date.
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Part IV - Other Information
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(1) Name and telephone number of person to contact in regard to this
notification
Sol L. Berg (508) 689-2080
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(Name) (Area Code) (Telephone #)
(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
earning statements to be included in the subject report or portion thereof?
____Yes _X_No
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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.
IMSCO Technologies, Inc.
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(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date March 28, 1997 By /s/ Sol L. Berg
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Sol L. Berg
President
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.
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To U.S. Securities and Exchange Commission:
As noted in Part III of the Narrative of Form 12b-25, we are awaiting
confirmation of certain significant equity transactions from an independent
third party, which have not been received as of March 26, 1997 and thus, will
not allow us to issue an opinion on the financial statement by the filing due
date.
Very truly yours,
/s/ Gordon, Harrington & Osborn, PC
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Gordon, Harrington & Osborn, PC
