NT 10-K 1 phoenix432940v110ksbextensio.htm FORM 12B-25 DATED MARCH 31, 2008 _

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 12b-25


NOTIFICATION OF LATE FILING


                                                            SEC FILE NUMBER

                                                            0-11353


                                                            CUSIP NUMBER

                                                            172743 20 5


(Check one): [X]Form 10-K [ ]Form 20-F [ ]Form 11-K [ ]Form 10-Q [ ]Form 10-D

             [ ]Form N-SAR [ ]Form N-CSR

             For Period Ended: 12/31/2007______________________________________

             [ ]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:__________________________________

-------------------------------------------------------------------------------

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


Circuit Research Labs, Inc.

_______________________________________________________________________________

Full Name of Registrant


_______________________________________________________________________________

Former Name if Applicable


7970 South Kyrene Rd.

_______________________________________________________________________________

Address of Principal Executive Office (Street and Number)


Tempe, Arizona 85284

_______________________________________________________________________________

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

    | (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

[X] |     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-KSB Annual Report for the period ended December 31, 2007 because the Registrant's auditors have not yet completed their review of the audited financial statements.


PART IV - OTHER INFORMATION


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

    notification


            Rebecca Nation                   480           403-8300

    _________________________________    __________   __________________

                 (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 [ ]

    

__________________________________________________________________________

(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 reasons why a reasonable

    estimate of the results cannot be made.





In its annual report on Form 10-KSB for the year ended December 31, 2007, Circuit Research Labs, Inc. (the “Company”) expects to report net sales of approximately $12.9 million.  This reflects an increase of 2% from net sales of $12.6 million for the year ended December 31, 2006. 


The Company anticipates its gross profit for the year ended December 31, 2007 to be approximately 56% compared to 54% for 2006, or $7.2 million in 2007 as compared to $6.9 million in 2006.  The overall increase in the gross profit as a percentage of net revenue is primarily attributed to our ability to increase production runs and reduce costs associated with setup and labor. 



________________________________________________________________________________


                           Circuit Research Labs, 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 03/31/2008                      By  /s/ Rebecca Nation   

                                          Rebecca Nation

Chief Financial Officer