0001211524-14-000103.txt : 20141016 0001211524-14-000103.hdr.sgml : 20141016 20141015172425 ACCESSION NUMBER: 0001211524-14-000103 CONFORMED SUBMISSION TYPE: NT 10-Q PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20140831 FILED AS OF DATE: 20141015 DATE AS OF CHANGE: 20141015 EFFECTIVENESS DATE: 20141015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABAKAN, INC CENTRAL INDEX KEY: 0001400000 STANDARD INDUSTRIAL CLASSIFICATION: COATING, ENGRAVING & ALLIED SERVICES [3470] IRS NUMBER: 980507522 STATE OF INCORPORATION: NV FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: NT 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-52784 FILM NUMBER: 141158331 BUSINESS ADDRESS: STREET 1: 2665 S. BAYSHORE DRIVE STREET 2: SUITE 450 CITY: MIAMI STATE: FL ZIP: 33133 BUSINESS PHONE: 786-206-5368 MAIL ADDRESS: STREET 1: 2665 S. BAYSHORE DRIVE STREET 2: SUITE 450 CITY: MIAMI STATE: FL ZIP: 33133 FORMER COMPANY: FORMER CONFORMED NAME: Waste to Energy Group Inc. DATE OF NAME CHANGE: 20080905 FORMER COMPANY: FORMER CONFORMED NAME: Your Digital Memories Inc DATE OF NAME CHANGE: 20070518 NT 10-Q 1 f12b25aug2014.htm CONVERTED BY EDGARWIZ Converted by EDGARwiz

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

SEC File Number

000-52784

(Check One):

¨  Form 10-K ¨  Form 20-F ¨  Form 11-K þForm 10-Q

¨  Form 10-D ¨  Form N-SAR ¨  Form N-CSR

For Period Ended: August 31, 2014

¨  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:

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:

Abakan Inc.

Former Name if Applicable:

N/A

Address of Principal Executive Office:

2665 S. Bayshore Drive, Suite 450

Miami, Florida 33133

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.)

þ     (a)    The reasons described in reasonable detail in Part III of this form could not be eliminated

without unreasonable effort or expense;



þ      (b)   The subject annual report, semi-annual report, transition report on Form 10-K, Form 2-F, 11-F,

or From 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 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 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.

Abakan Inc. (the “Company”) cannot complete its Form 10-Q within the prescribed time period as

management is unable to complete a review of its consolidated financial statements by October 15, 2014.

The delay cannot be cured without unreasonable effort or expense. In accordance with Rule 12b-25 under

the Securities Exchange Act of 1934, the Company anticipates filing its Form 10-Q no later than five

calendar days following the prescribed due date.

PART IV – OTHER INFORMATION

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

Robert H. Miller

(786) 206-5368

(Name)

(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). þ  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  þNo

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.  N/A

Abakan 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: October 15, 2014

By: /s/ Robert H. Miller

Robert H. Miller, Chief Executive Officer

ATTENTION: Intentional misstatements or omissions of fact constitute

Federal criminal violations (see 18 U.S.C. 1001).