Washington,
D.C. 20549
FORM
12b-25
NOTIFICATION
OF LATE FILING
(Check
One):
x
Form 10-K and Form
10-KSB o Form 11-K
o
Form 20-F o Form 10-Q and
Form 10-QSB o Form N-SAR
For
Period Ended: December 31, 2007
o
Transition Report on Form 10-K and Form
10-KSB
o
Transition Report on Form 20-F
o
Transition Report on Form 11-K
o
Transition Report on Form 10-Q and Form
10-QSB
o
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
Accelerated
Building Concepts Corporation
Full
Name
of Registrant
2910
Bush Drive
Address
of Principal Executive Office
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 appropriate box.)
x
(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 Forms 10-K, 10-KSB, 20-F, 11-K, or Form N-SAR, or portion
thereof will be filed on or before the 15th calendar day following the
prescribed due date; or the subject quarterly report or transition report of
Form 10-Q, 10-QSB, or portion thereof will be filed on or before the fifth
calendar day following the prescribed due date; and
o
(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, 10-KSB, 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
report was not able to be filed without unreasonable effort or expense by the
initial due date as a result of unanticipated delays, including delays
associated with recent management changes, in preparing the Registrant's
financial statements for the year ended December 31, 2007. As such, our auditors
have not had ample opportunity to complete their audit of our year-end financial
statements.
PART
IV
OTHER
INFORMATION
(1)
Name
and telephone number of person to contact in regard to this
notification.
Joseph
Sorci (321) 421-6662
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 answer is no, identify report(s).
x Yes o
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? o Yes x No
If
so,
attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reason why a reasonable estimate
of the results cannot be made.
Accelerated
Building Concepts Corporation
(Name
of
Registrant as Specified in Charter)
Has
caused this notification to be signed on its behalf by the undersigned thereunto
duly authorized.
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Date:
March 31, 2008
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By:
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/s/
Joseph Sorci
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Joseph
Sorci
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Chief
Executive Officer
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