U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 12b-25
Notification of Late Filing
Commission File Number 0-12817
PERFECTDATA CORPORATION
(Exact name of Registrant as specified in its charter)
California 95-3087593
(State or Other Jurisdiction of (IRS Employer
Incorporation or Organization) Identification No.)
1445 East Los Angeles Avenue, Suite 208, Simi Valley, CA 93065
(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code:
(805) 581-4000
(Check one)
|_| Form 10-K or Form 10-KSB |_| Form 20-F |_| Form 11-K |X| Form 10-Q or Form
10-QSB
For period ended: June 30, 2004
|_| Transition Report on Form 10-K or Form 10-KSB
|_| Transition Report on Form 20-F
|_| Transition Report on Form 11-K
|_| Transition Report on Form 10-Q or Form 10-QSB
|_| 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: PerfectData Corporation
Address of principal executive office (Street and Number) City, State
and Zip Code: 1445 East Los Angeles Avenue, Suite 208, CA 93065
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 appropriate box.)
|_| (a) The reasons 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 Forms 10-K, 10-KSB, 20-F, 11-K or Form N-SAR, 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, Form 10-QSB,
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 the reasons why Form 10-K and Form
10-KSB, 20-F, 11-K, 10-Q, and Form 10-QSB, N-SAR or the transition report
portion thereof could not be filed within the prescribed time period.
The Company is in the process of restating its financial statements for
the fiscal years ended March 31, 2004 and 2003 in response to letters of comment
from the Staff of the Securities and Exchange Commission that its operations be
reported on a continuing and not discontinued basis. As soon as that Amendment
to its Form 10-KSB is filed, the Company can file the Form 10-QSB, which will be
filed not later than August 23, 2004.
Part IV - Other Information
1. Name and telephone number of person to contact in regard to this
notification.
Irene J. Marino 805 581-4000
(Name) (Area Code) (Telephone Number)
2. Have all other periodic reports required under Section 13 or 15(d) or 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? 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.
|_| Yes |X| No
PerfectData Corporation _
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: August 16, 2004 By: /s/ Irene J. Marino
Irene J. Marino
Chief Financial Officer