NT 10-Q 1 0001.txt FORM 12B-25 FOR STARFEST, INC. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number 0-27173 (Check one) [ ] Form 10-K and Form 10-KSB [ ] Form 11-K [ ] Form 20-F [X] Form 10-Q and Form 10-QSB [ ] Form N-SAR For period ended 9-30-00 ---------------------------------------------------------------- Transition Report on Form 10-K and Form 10-KSB Transition Report on Form 20-F Transition Report on Form 11-K Transition Report on Form 10-Q and Form 10-QSB 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: ---------------------------------- -------------------------------------------------------------------------------- PART I REGISTRANT INFORMATION Full name of registrant: Starfest, Inc. Former name if applicable: Address of principal executive office (Street and number): 4602 East Palo Brea Lane City, state and zip code: Cave Creek, AZ 85331 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; (b) The subject annual report, semi-annual report, transition report on Form 10-K, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof [x] 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, 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. PART III NARRATIVE State below in reasonable detail the reasons why Form 10-K, 10-KSB, 11-K, 20-F, 10-Q, 10-QSB, N-SAR or the transition report portion thereof could not be filed within the prescribed time period. (Attach extra sheets if needed.) The independent auditors are unable to complete the review of the interim financial statements in time for the registrant's Form 10-QSB to be filed in a timely manner. See attached statement. PART IV OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification. Thomas J. Kenan 405-235-2575 ------------------------------------------ (Name) (Area Code) (Telephone Number) (2) Have all other periodic reports required under Section 13 or 15(d) or 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 cor-responding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? 2 Yes No [x] 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. Starfest, 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: November 7, 2000 By: /s/Michael Huemmer ----------------------------- Michael Huemmer, President 3 Attachment to Form 12B-25 - Notification of Late Filing Name of Registrant: Starfest, Inc. SEC File Number: 000-27173 ACCOUNTANT'S STATEMENT Required by Rule 12b-25(c) KABANI & COMPANY, INC. Certified Public Accountants 8700 Warner Avenue, Suite 280 Fountain Valley, California 92708 Telephone 714-849-1543 Fax 714-596-0303 e-mail: hamidkabani@hotmail.com SECURITIES AND EXCHANGE COMMISSION WASHINGTON DC 20549 Re: Starfest, Inc. SEC File #000-27173 Form 10-QSB Quarterly Report Fiscal Quarter Ended 09-30-00 Gentlemen: I am the reviewing auditor for Starfest, Inc. I was only recently retained by Starfest, Inc. to review the interim financial statements. I do not have sufficient time to complete the review of the interim financial statements in time for the registrant's Form 10-QSB to be filed in a timely manner. The review can be completed within the five-day extension period. Respectfully submitted, /s/ Hamid Kabani ------------------------------------ Hamid Kabani Certified Public Accountant Fountain Valley, California November 14, 2000