UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING
000-31159
SEC File Number
894486R106
----------
CUSIP Number
|_| Form 10-K and Form 10-KSB |_| Form 20-F |_| Form 11-K
|X| Form 10-Q and Form 10-QSB |_| Form N-SAR
For Period Ended March 31, 2007
--------------
|_| 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: Not Applicable
PART I -- REGISTRANT INFORMATION
Trend Mining Company
- --------------------------------------------------------------------------------
Full Name of Registrant
- --------------------------------------------------------------------------------
Former Name if Applicable
5439 South Prince Street
- --------------------------------------------------------------------------------
Addresses of Principal Executive Office
Littleton, CO 80120
- --------------------------------------------------------------------------------
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 or 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 of 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.
2
PART III -- NARRATIVE
State below in reasonable detail the reasons why Forms 10-K, 10-KSB, 20-F, 11-K,
10-Q, N-SAR or the transition report or portion thereof, could not be filed in
the prescribed time period.
Because the Company does not have any full time employees, the Company was not
able to provide the financial statements for the fiscal quarter ended March 31,
2007, to the Company's independent auditors, Richey, May & Co., LLP, in time to
allow Richey, May & Co., LLP to complete its review of the Form 10-QSB Report
pursuant to the standards set forth by the Public Company Accounting Oversight
Board. Only with unreasonable effort or expense could (1) the Company have
completed the financial statements and (2) Richey, May & Co., LLP have completed
this review, in time for the Company to timely file its Form 10-QSB Report. The
Company expects that the Form 10-QSB Report will be filed by May 21, 2007.
PART IV -- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification:
John Ryan 843 842-7247
----------------------- ----------- -----------------
(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). Yes |X| 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 of portion
thereof? Yes |_| No |X|
If so, attach an explanation of the anticipated change, both narratively
and quantatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.
3
Trend Mining Company
-----------------------------------------------------------------
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: May 15, 2007 By: /s/John Ryan
-------------- --------------------------------------
Name: John Ryan
Title: Chief Financial Officer and
Treasurer
4