UNITED STATES

 

OMB APPROVAL

 

SECURITIES AND EXCHANGE COMMISSION

 

OMB Number:        3235-0058

 

Washington, DC 20549

 

Expires:             April 30, 2009

 

 

 

Estimated average burden
hours per response. . . . . 2.50

 

FORM 12b-25

 

SEC FILE NUMBER

000-23996

 

 

 

CUSIP NUMBER

80670 20 0

 

NOTIFICATION OF LATE FILING

 

 

 

 

(Check one): o Form 10-K  o Form 20-F  o Form 11-K  x Form 10-Q  o Form 10D  o Form N-SAR o Form N-CSR

 

For Period Ended: November 30, 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 Instruction (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

 

Schmitt Industries, Inc.

 

Full Name of Registrant

 

 

Former Name if Applicable

 

2765 NW Nicolai Street

 

Address of Principal Executive Office (Street and Number)

 

Portland, Oregon 97210-1818

 

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.

 

The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q quarterly report for the period ended November 30, 2007 because its auditors have not yet had an opportunity to complete their review of the financial statements. It is anticipated that the Form 10-Q quarterly report, along with the financial statements, will be filed on or before the 5th calendar day following the prescribed due date of the Registrant’s Form 10-Q.

 


 

PART IV

OTHER INFORMATION

 

(1)

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

 

Michael S. McAfee

 

503

 

227-7908

(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).

 

 

 

 

Yes x No o

(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 o 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.

 

 

Schmitt Industries, 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:

January 15, 2008

 

By:

 /s/ Michael S. McAfee

 

 

 

Michael S. McAfee,

 

 

Chief Financial Officer and Treasurer

 

ATTENTION

 

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