-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, N2YjHb2UUc2dfqq5DMq8ZQlXvQtGHK6VQ2GHm57hGSmy+I/vGU/8OPZB52B7xKyd 2qAxlJ7CeaeQJFHkBFz0kw== 0001144204-08-067242.txt : 20081201 0001144204-08-067242.hdr.sgml : 20081201 20081201161036 ACCESSION NUMBER: 0001144204-08-067242 CONFORMED SUBMISSION TYPE: NT 10-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20080831 FILED AS OF DATE: 20081201 DATE AS OF CHANGE: 20081201 EFFECTIVENESS DATE: 20081201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Laureate Resources & Steel Industries Inc. CENTRAL INDEX KEY: 0001343011 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 980471111 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: NT 10-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-52781 FILM NUMBER: 081222428 BUSINESS ADDRESS: STREET 1: 104 SUMMIT AVENUE CITY: SUMMIT STATE: NJ ZIP: 07902-0080 BUSINESS PHONE: (908) 522-0762 MAIL ADDRESS: STREET 1: 104 SUMMIT AVENUE CITY: SUMMIT STATE: NJ ZIP: 07902-0080 FORMER COMPANY: FORMER CONFORMED NAME: Kingston Mines Ltd. DATE OF NAME CHANGE: 20051031 NT 10-K 1 v133803_nt-10ksb.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

Commission File Number: 000-52781

T Form 10-KSB
¨ Form 20-F
¨ Form 11-K
¨ Form 10-QSB
¨ Form 10-D
¨ Form N-SAR
¨ Form N-CSR
  

For the Period Ended: August 31, 2008

¨ Transition Report on Form 10-KSB  
¨ Transition Report on Form 20-F 
¨ Transition Report on Form 11-K 
¨ Transition Report on Form 10-QSB
¨ Transition Report on Form N-SAR 

For the Transition Period Ended:

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

Laureate Resources & Steel Industries Inc.
Full name of Registrant

N/A
Former name if applicable

104 Summit Avenue
Summit, NY 07902-0080
Address of principal executive office

 
 
 

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.)

T
 (a)
The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
     
T (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 fifteenth calendar day following the prescribed due date; or the subject quarterly 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
 
On -February 6, 2008, a change of control of Laureate Resources & Steel Industries Inc. (formerly known as Kingston Mines Ltd., and referred to herein as the “Company”) occurred. On April 9, 2008, the Company dismissed its independent auditor, and retained a new independent auditor. As a result of the change of control and change of auditor described above, the process of compiling and disseminating the information required to be included in the Form 10-KSB for the relevant fiscal year, as well as the completion of the required review of the Company’s financial information, could not be completed without incurring undue hardship and expense. The Company undertakes the responsibility to file such report no later than fifteen days after its original due date.

 
 
 

PART IV
OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

Gerald Sullivan, Chief Financial Officer, (908) 522-0762.
 
(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).

T 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 T No


 
 
 

Laureate Resources & Steel Industries 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: December 1, 2008  
 
By:
/s/ Gerald Sullivan
   
Name:
Gerald Sullivan
   
Title:
Chief Financial Officer


ATTENTION

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

 
 
 
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