UNITED STATES SEC File No: O-49933
SECURITIES AND EXCHANGE COMMISSION CUSIP No: 48122Q 104
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One): |_|Form 10-K |_|Form 20-F [ X ]Form 10-Q |_|Form 10-D
|_|Form N-SAR |_|Form N-CSR
For Period Ended: March 31, 2008
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|_| 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:
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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:
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PART 1 -- REGISTRANT INFORMATION
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Joytoto USA, Inc.
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Full Name of Registrant
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Former Name if Applicable
3000 Scott Boulevard, Suite 206
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Address of Principal Executive Office (Street and Number)
Santa Clara, CA 95054
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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, Form 11-K, Form N-SAR or Form N-CSR, or a
portion thereof, will be filed on or before the fifteenth calendar
day following the prescribed due date; or the subject report or
transition report on Form 10-Q, or subject distribution report on
Form 10-D, 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 or portion thereof, could not be
filed within the prescribed time period.
Data and other information regarding certain material operations of the
Company, as well as its financial statements required for the filing, are
not currently available and could not be made available without
unreasonable effort and expense.
PART IV-- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Seong Yong Cho (408) 970-8050
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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 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.
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Joytoto USA, 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
hereunto duly authorized.
Date May 15, 2008 By /s/ Seong Yong Cho
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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
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Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001)
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