Unassociated Document
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D. C. 20549
FORM
12b-25
NOTIFICATION
OF LATE FILING
SEC
FILE
NUMBER 0-17493
CUSIP
NUMBER 107083 10 7
(Check
One) [X] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q
[
] Form
N-SAR [ ] Form N-CSR
For
the
Period Ended June 30, 2006.
[
]
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 ________________
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
Full
Name
of Registrant: BRENDAN
TECHNOLOGIES, INC.
Former
Name if Applicable: OMNI
U.S.A., INC.
Address
of Principal 2236
Rutherford Road, Suite 107
Executive
Office: Carlsbad,
California 92008
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
reasons described in reasonable detail in Part III of this form
could
not
be eliminated without unreasonable effort or expense;
(b)
(i)
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 portion thereof, will be filed on or before
the
fifth
calendar day following the prescribed due date.
(c)
The
accountant's statement or other exhibit required by Rule 12b-25(c)
has been attached if applicable.
PART
III
- NARRATIVE
The
registrant’s independent registered public accounting firm, Farber Hass Hurly
McEwen LLP (“FHHM”) was recently reviewed by the Public Company Accounting
Oversight Board (the “PCAOB”). The PCAOB review took place during the same time
as FHHM’s audit of the registrant. Time which would typically have been
available to complete the registrant’s audit was required to address the review
by the PCAOB. Accordingly, the registrant is not able to timely file the audited
financial statements for the year ended June 30, 2006. We believe that the
subject Annual Report will be available for filing on or before October 13,
2006.
PART
IV -
OTHER INFORMATION
(1)
Name
and address of person to contact in regard to this
notification:
Lowell
W.
Giffhorn, CFO
2236
Rutherford Road, Suite 107
Carlsbad,
CA 92008
Telephone:
(760) 929-7500
(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 reasons why a
reasonable
estimate of the results cannot be made.
BRENDAN
TECHNOLOGIES, INC. has caused this notification to be signed on
its
behalf by the undersigned hereunto duly authorized.
| Date:
09/26/06 |
By |
/s/
LOWELL W. GIFFHORN |
|
|
|
Lowell
W. Giffhorn
CFO
|