UNITED STATES SEC FILE NUMBER
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 0-20468
CUSIP NUMBER
FORM 12b -25
NOTIFICATION OF LATE FILING
Check One:
[ ]Form 10-K [ ]Form 20-F [ ]Form 11-K [X]Form 10-Q [ ]Form N-SAR
For Period Ended: September 30, 2003
[ ] 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: __________________________
If the notification relates to a portion of the filing check above, identify the
Item(s) to which the notification relates:
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PART I -- REGISTRANT INFORMATION
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ALTERNATIVE TECHNOLOGY RESOURCES, INC.
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Full Name of Registrant
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Former Name if Applicable
629 J Street
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Address of Principal Executive Office (Street and Number)
Sacramento, California 95814
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City, State and Zip Code
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PART II -- RULES 12b - 25(b) and (c)
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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.)
|X| (a) The reasons described in reasonable detail in Part III of
this form could not be eliminated without unreasonable
effort expense;
|X| (b) The subject annual report, semi-annual report, transition
report on Form 10-K, Form 20-K, Form 11-K, Form N-SAR or a
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 a 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.
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PART III - NARRATIVE
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State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q,
N-SAR, transition report or a portion thereof could not be filed within the
prescribed time period. (Attach extra sheets if needed.)
On November 12, 2003, the Company and its independent auditors, Ernst
& Young LLP, mutually agreed to cease their existing professional
relationship. This change has been reported in a Form 8-K dated
November 12, 2003. The Company is currently involved in the process of
engaging a new independent public accountant. As a result, the Company
needs additional time to prepare and review the interim financial
statements for the quarter ended September 30, 2003.
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PART IV - OTHER INFORMATION
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(1) Name and telephone number of person to contact in regard to this
notification.
Mark W. Rieger (916) 231-0400
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(Name) (Area Code and 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?
|X| Yes |_| 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.
For the quarter ended September 30, 2003, the Company recognized gross
revenues of $380,000 and a net loss of $912,000 compared to gross revenues
of $777,000 and a net loss of $1,887,000 for the quarter ended September
30, 2002. The foregoing results have not been reviewed by an independent
accountant.
ALTERNATIVE TECHNOLOGY RESOURCES, INC.
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(Name of Registrant as specified in its charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: November 17, 2003 By: /s/ Mark W. Rieger
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Mark W. Rieger,
Chief Executive Officer