NT 10-Q/A 1 dnt10qa.htm AMENDED NOTIFICATION OF LATE FILING Amended Notification of Late Filing



Washington, DC 20549


FORM 12b-25A





SEC File Number:



(Check one)    


¨  Form 10-K and Form 10-KSB    ¨  Form 20-F     ¨  Form 11-K    

x  Form 10-Q and Form 10-QSB    ¨  Form 10-D     ¨  Form N-SAR     ¨  Form N-CSR

  For period ended: April 30, 2008
  ¨  Transition Report on Form 10-K and Form 10-KSB
  ¨  Transition Report on Form 20-F
  ¨  Transition Report on Form 11-K
  ¨  Transition Report on Form 10-Q and Form 10-QSB
  ¨  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:            






Kentucky USA Energy, Inc.
Full Name of Registrant:
Former Name if Applicable:
321 Somerset Road, Suite 1
Address of Principal Executive Office :
London, KY 40741
City, State and Zip Code:




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.)



  (a)   The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;


  (b)   The subject annual report, semi-annual report, transition report on Form 10-K, Form 10-KSB, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, 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 on Form 10-Q or Form 10-QSB 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.




State below in reasonable detail the reason why Forms 10-K, 10-KSB, 20-F, 11-K, 10-Q, 10-QSB, 10-D, N–SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach extra sheets if needed.)

Pursuant to and in accordance with guidance provided by the staff of the Securities and Exchange Commission, the Registrant will not file a Form 10-Q for the fiscal quarter ended April 30, 2008. Instead, it will file a Form 8-K containing the financial statements for the quarter ended April 30, 2008 of its wholly owned operating subsidiary, KY USA Energy, Inc. (“KY USA”). The Registrant acquired KY USA in a reverse triangular merger which closed on May 2, 2008. The Registrant expects to file this Form 8-K on or before June 23, 2008. The Registrant will file a quarterly report on Form 10-Q for the interim period ending July 31, 2008.







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


Adam S. Gottbetter, Esq.      (212)    400-6900
     (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 the answer is no, identify report(s).    x  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    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.






Kentucky USA Energy, Inc.
(Name of Registrant as Specified in Charter)

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



  June 17, 2008    By:   

/s/ Steven D. Eversole

     Name:   Steven D. Eversole
     Title:   Chief Executive Officer