UNITED STATES
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, 2003
[ ] 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 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.
If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates: N/A
==============================================================================
PART 1 - REGISTRANT INFORMATION
==============================================================================
Full Name of Registrant: Costas, Inc.
-----------------------------------
Former Name if Applicable:
-----------------------------------
Address of Principal Executive Office
3356 Eagle Way
------------------------------------
Street and Number
Rosamond, California 93560
----------------------
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 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 the Form 10-K and Form
10-KSB, 11-K, 20-F, Form 10-Q and Form 10-QSB, N-SAR, or the transition
report or portion thereof could not be filed within the prescribed period.
(Attach extra sheets if needed)
As a result of the Registrant's efforts to comply with the new requirements
imposed by the Sarbanes-Oxley Act of 2002 and the SEC rules and regulations
promulgated thereunder, the Registrant experienced a delay in preparing its
Annual Report on Form 10-K.
==============================================================================
PART IV - OTHER INFORMATION
==============================================================================
(1) Name and telephone number of person to contact in regard to
this notification
John W. Henderson (661) 256-2168
- -------------------------- ----------- -------------------
(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 12 or
15(d) of the Securities Exchange Act of 1934 or Section 30 of
the Investment Company Act of 1940 during the preceding 12
12 months (or for such shorter period that the registrant was
required to file such reports) 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.
Costas, 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: March 30, 2004
By: /s/ John W. Henderson
-----------------------------
John W. Henderson
President