UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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-QSB                 |_| Form N-SAR

                                                       For Period Ended:
                                                          July 29, 2006

|_| Transition Report on Form 10-K   |_| Transition Report on Form 10-Q
      and Form 10-KSB                      and Form 10-QSB
|_| Transition Report on Form 20-F   |_| Transition Report on Form N-SAR
|_| Transition Report on Form 11-K

      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:
        ---------------------------------


                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant:                 Kuhlman Company, Inc.
Former name if applicable:
                                         --------------------------------

Address of principal executive office
  (Street and number):                   701 North Third Street, Suite B-1

City, State and zip code:                Minneapolis, MN   55401


                                       1



                                     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 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, 20-F, 11-K or Form N-SAR, or portion thereof 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-QSB, 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. Not applicable.

                                    PART III
                                    NARRATIVE

      State below in reasonable detail the reasons why Form 10-KSB, 11-K, 20-F,
10-QSB, N-SAR or the transition report or portion thereof could not be filed
within the prescribed time period. (Attach extra sheets if needed.)

      The Registrant, which recently changed its fiscal year end from the
      Saturday closest to January 1 to the last Saturday of each January, has
      experienced delays in preparing its Form 10-QSB and related audit
      committee review for the quarter ended July 29, 2006, which could not have
      been avoided without significant effort and expense.


                                     PART IV
                                OTHER INFORMATION

      (1) Name and telephone number of person to contact in regard to this
notification:
                Jon Gangelhoff                        (612) 338-5752
      --------------------------------------------------------------------------
                    (Name)                          (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?
|X| Yes |_|  No


                                       2


      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.

      Pending completion of and subject to the review by the Registrant's audit
      committee of the results of operations relating to the Form 10-QSB for the
      period ended July 29, 2006, the Registrant believes that the 10-QSB will
      report a significant increase in the Registrant's net loss for the
      applicable period (as compared to the corresponding period for the last
      fiscal year), and in that regard currently expects to report a net loss of
      approximately $4.8 million (of which approximately $1.15 million will be
      non-cash charges), due primarily to significant increases in the costs of
      goods sold and general, administrative and store operating expenses.


                              Kuhlman Company, 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: September 12, 2006                 By: /s/ Jon Gangelhoff
      ------------------                     -------------------------------
                                             Jon Gangelhoff
                                             Chief Financial Officer

      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

      Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (see 18 U.S.C. 1001).


                                       3