UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
SEC FILE NUMBER
NOTIFICATION OF LATE FILING 000-50776
FORM 10-K
CUSIP NUMBER
02503V 10 9
For Period Ended: May 31, 2008
(Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.)
PART I - REGISTRANT INFORMATION
American Capital Holdings, Inc.
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Full Name of Registrant
1016 Clemmons Street, Suite 302
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Address of Principal Executive Office (Street and Number)
Jupiter, Florida 33477
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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 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
Form 10-K, Form 20-F, 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 of transition report on Form 10-Q, 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
has been attached if applicable.
PART III - NARRATIVE
State below in reasonable detail the reasons why the Form 10-K, 20-F, 11-K,
10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be
filed within the prescribed time period.
Because of delays in completing the Company's financial statements with an
independent Securities and Exchange Commission and Public Company Accounting
Oversight Board registered public accounting firm which are needed to
complete the Form 10-KSB.
PART IV - OTHER INFORMATION
(1) Name and telephone number of persons in contact in regard to this
notification.
Richard C. Turner 561-745-6789
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(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 reports) been filed? If 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
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American Capital Holdings, Inc.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
American Capital Holdings, Inc.
By: /s/ Richard C. Turner
Richard C. Turner, CFO
Dated: August 30, 2008
[ATTENTION: Intentional misstatements of omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001.]