ALT5 Sigma Corp — Regulatory Filings 2007

Nov 14, 2007

NT 10-Q 1 a07-25622_2nt10q.htm NT 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING

| (Check
one): | o Form 20-F |
| --- | --- |
| o Form N-SAR | o Form N-CSR |
| For Period
Ended: | September 29, 2007 |
| o Transition Report on Form 10-K | |
| o Transition Report on Form 20-F | |
| o Transition Report on Form 11-K | |
| o Transition Report on Form 10-Q | |
| o Transition Report on Form N-SAR | |
| For the
Transition Period Ended: | |

Read Instructions (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:

*PART I — REGISTRANT INFORMATION*

| APPLIANCE
RECYCLING CENTERS OF AMERICA, INC. |
| --- |
| Full Name of
Registrant |
| Former Name if
Applicable |
| 7400
EXCELSIOR BLVD. |
| Address of Principal
Executive Office (Street and Number) |
| MINNEAPOLIS,
MINNESOTA 55426-4517 |
| 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 reason
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 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*

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.

There will be a delay in the filing of the registrant’s Quarterly Report on Form 10-Q for the period ended September 29, 2007, because the registrant needs additional time to complete its internal review of the report. The report will be filed within five calendar days of the prescribed due date.

SEQ.=1,FOLIO='',FILE='C:\JMS\cjensena\07-25622-2\task2527980\25622-2-ba.htm',USER='cjensena',CD='Nov 14 13:29 2007'

(Attach extra Sheets if Needed)

*PART IV — OTHER INFORMATION*

| (1) | Name and
telephone number of person to contact in regard to this notification — Patrick J. Winters | (952) | 930-9000 |
| --- | --- | --- | --- |
| | (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 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? | | |
| | | | x Yes o 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. | | |
| | As disclosed in
a press released issued by the registrant on October 24, 2007, and furnished
to the Commission on Form 8-K filed on October 30, 2007, Appliance Recycling
Centers of America, Inc. had sales of $27,370,000 for the third quarter of
2007 ended September 29, an increase of 32% from $20,783,000 in the
year-earlier period, and net income of $1,403,000 or $0.31 per diluted share
for this period, compared to net income of $21,000 (no per share earnings) in
the third quarter of 2006. | | |

*APPLIANCE RECYCLING CENTERS OF AMERICA, INC*

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date
Patrick J.
Winters
Controller
(primary accounting officer)

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.

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

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