| UNITED STATES | OMB APPROVAL |
SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549
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FORM 12b-25
| SEC FILE NUMBER 000-55000 |
NOTIFICATION OF LATE FILING | CUSIP NUMBER 270311103 |
| (Check one): | [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [X] Form 10-Q [ ] Form 10-D [ ] Form N-CEN [ ] Form N-CSR |
For Period Ended: June 30, 2021
| [ ] Transition Report on Form 10-K | |
| [ ] Transition Report on Form 20-F | |
| [ ] Transition Report on Form 11-K | |
| [ ] Transition Report on Form 10-Q | |
| For the Transition Period Ended: |
Read Instruction (on back page) Before Preparing Form. Please Print or Type. |
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
EARTH SCIENCE TECH, INC. |
| Full Name of Registrant |
| Former Name if Applicable |
387 Corona Street, Suite 555 |
| Address of Principal Executive Office (Street and Number) |
Denver, CO 80218 |
| 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)
| [X] | (a) | The reason 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, Form N-CEN or Form N-CSR, 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 subject distribution report on Form 10-D,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 why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach extra Sheets if Needed)
The Registrant is unable to complete its audit and preparation of its Form 10-K for the period ended March 31, 2021 because of unanticipated delays and reduction of accounting staff.
PART IV — OTHER INFORMATION
| (1) | Name and telephone number of person to contact in regard to this notification |
| Robert Stevens | 720 | 442-7000 | |||
| (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). |
| Yes [ ] No [X] | |
The Registrant was advised on June 2, 2021 that its auditor, BF Borgers, CPA, indicated that administrative fees in the Receivership action, which were previously determined not to be contingent liabilities of Earth Science Tech, Inc., (“Company”) should be included in the financial statements of the Company The amount of unpaid receivership administrative costs and fees as of December 31, 2020 were $878,031.16. This affects all filings from the fourth quarter of fiscal year end 2019 through December 31, 2020, (“the non-reliance period”) and the financial statements should no longer be relied upon. | |
| (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 the results cannot be made. | |
The Registrant is working with accounting staff to restate the financial statements for the non-reliance period and the effect of the restatement(s) on the results of operations are at this time unknown and may impact the earnings statements to be included in the subject report or portion thereof. |
EARTH SCIENCE TECH, 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: | August 16, 2021 | By: | /s/ Robert Stevens |
Name: | Robert Stevens | ||
Title: | Court-Appointed Receiver |
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.
ATTENTION |
