UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 - ------------------------ OMB APPROVAL - ------------------------ OMB Number: 3235-0058 Expires: March 31, 2006 Estimated average burden hours per response..2.50 - ------------------------ - ------------------------ SEC FILE NUMBER 000-106839 - ------------------------ - ------------------------ CUSIP NUMBER 29669E 10 0 - ------------------------ FORM 12b-25 NOTIFICATION OF LATE FILING (Check One): [ ]Form 10-K [ ]Form 20-F [ ]Form 11-K [X]Form 10-Q [ ]Form N-SAR [ ]Form N-CSR For Period Ended: July 31, 2004 [ ] 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: _____________________________ - -------------------------------------------------------------------------------- Read Instruction (on back page) 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. 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 Essential Innovations Technology Corp. - -------------------------------------------------------------------------------- Full Name of Registrant n/a - -------------------------------------------------------------------------------- Former Name if Applicable 114 West Magnolia Street, Suite 400-142 - -------------------------------------------------------------------------------- Address of Principal Executive Office (Street and Number) Bellingham, WA 98225 - -------------------------------------------------------------------------------- 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) (a) The reasons 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, 11-K, Form N-SAR 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 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 the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period. Preparation of our first periodic report has taken longer and required more of our resources than anticipated. PART IV -- OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification Kevin C. Timken 801 531-7090 ----------------------------------------------------------------------- (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). [X] Yes [ ] No 2 (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? [X] Yes [ ] 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. Although our loss decreased from approximately $600,000 for the three-month period ended July 31, 2003, to approximately $320,000 for the three-month period ended July 31, 2004, that decrease is largely the result of a one-time $440,000 expense for the impairment of assets in the three-month period ended July 31, 2003. Disregarding the effect of the one-time impairment expense, our loss in fact increased from approximately $156,000 to approximately $320,000 for the three-month period ended July 31, 2004. - -------------------------------------------------------------------------------- Essential Innovations Technology Corp. -------------------------------------------- (Name of Registrant as Specified in Charter) has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized. Date: September 15, 2004 By /s/ Jason McDiarmid ------------------------ Jason McDiarmid Chief Executive Officer 3