UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One): |X| Form 10-K |_| Form 20-F |_| Form 11-K |_| Form 10-Q
|_| Form 10D |_| Form N-SAR |_| Form N-CSR
IQ Micro Inc.
For Period Ended:
September 30, 2006
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|_| Transition Report on Form 10-K |_| Transition Report on Form 10-Q
|_| Transition Report on Form 20-F |_| Transition Report on Form N-SAR
|_| Transition Report on Form 11-K
For the Transition Period Ended:
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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:
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PART I - REGISTRANT INFORMATION
IQ MICRO INC.
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Full name of registrant
N/A
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Former name if applicable
500 Australian Avenue, Suite 700
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Address of principal executive office (Street and Number)
West Palm Beach, FL 33401
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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 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, Form 11-K, Form N-SAR or Form
N-CSR, 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-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,
10-D, N-SAR, N-CSR or the transition report portion thereof could not be filed
within the prescribed time period.
IQ Micro Inc. (the "Company") requests additional time to file its
Annual Report on Form 10-KSB for the year ended September 30, 2006.
The Company was unable to file its Annual Report on Form 10-KSB within
the prescribed time period without unreasonable effort and expense due
to unforeseen delays in the collection and review of information and
completion of drafting necessary responses to items required to be
included in the Annual Report on Form 10-KSB.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification.
Robert V. Rudman (561) 514-0118
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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.
IQ Micro Inc.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: December 27, 2006 By: /s/ Robert V. Rudman
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Robert V. Rudman,
Chief Financial Officer, Secretary, and
Treasurer