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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One): [ ] Form 10-K and Form 10-KSB [ ] Form 11-K [ ] Form 20-F
|X| Form 10-Q and Form 10-QSB [ ] Form 10-D [ ] Form N-SAR
For Period Ended: March 31, 2008
[ ] Transition Report on Form 10-K and Form 10-KSB
[ ] Transition Report on Form 10-Q and Form 10-QSB
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:
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
Regent Technologies, Inc.
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Full Name of Registrant
Regent Petroleum Corporation
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Former Name if Applicable
6727 Hillcrest Ave., Suite E
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Address of Principal Executive Office (Street and Number)
Dallas, Texas 75205
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City, State and Zip Code
PART II - RULE 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 appropriate box.)
(a) The reason 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, 20-F, 11-K, Form N-SAR, or Form N-CSR, or portion thereof
[X] will, be filed on or before the 15th 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
Rule12b-25(c) has been attached if applicable.
PART III - NARRATIVE
State below in reasonable detail the reasons why Forms 10-K, 10-KSB 11-K, 20-F,
10-Q, 10-QSB, 10-D, N-SAR, N-CSR, or the transition report portion thereof,
could not be filed within the prescribed time period.
Regent Technologies, Inc. ("Company") will not be able to file its quarterly
report on Form 10-QSB for the period ended March 31, 2008 (the "First Quarter
10-QSB") by the prescribed deadline due to delays created from the evaluation
of the implementation by the Company of Statements of Financial Accounting
Standards (SFAS) # 157 "Fair Value Measurements", which became effective on
January 1, 2008. The Company expects to file the First Quarter 10-QSB on or
before May 19, 2008.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
David A. Nelson (214) 507-9507
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(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? [ ] 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.
Regent Technologies, 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: May 12, 2008 By: /s/ David A. Nelson
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David A. Nelson, President