UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
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SEC FILE NUMBER: 333-122930
CUSIP NUMBER:
00768M 10 3
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(Check One): [_] Form 10-K or Form 10-KSB [_]Form 20-F [_]Form 11-K
[X] Form 10-Q or Form 10-QSB [_]Form N-SAR [_]Form N-CSR
For Period Ended: September 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: __________________________
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Read Instructions (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.
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If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:
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PART I - REGISTRANT INFORMATION
AEROGROW INTERNATIONAL, INC.
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Full Name of Registrant
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Former Name if Applicable
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900 28th Street, Suite 201
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Address of Principal Executive Office (Street and Number)
Boulder, Colorado 80303
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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 or 10-KSB, 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 Form 10-QSB or
subject distribution report of 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.
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PART III - NARRATIVE
State below in reasonable detail the reasons why the Forms 10-K, 10-KSB, 20-F,
11-K, 10-Q, 10-QSB, 10-D, N-SAR, N-CSR, or the transition report or portion
thereof, could not be filed within the prescribed time period. (Attach Extra
Sheets if Needed)
AeroGrow International, Inc. (the "Company") could not complete and file within
the prescribed time period without unreasonable effort and expense the Company's
Quarterly Report on Form 10-QSB for the quarter ended September 30, 2006 because
the Company staff needed additional time to accurately and completely compile
the financial information required to be included in the Form 10-QSB concerning
several accounting issues.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Mitchell B. Rubin (303) 444-7755
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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 report(s) 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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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.
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AEROGROW INTERNATIONAL, 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.
Date: November 14, 2006 By: /s/ Mitchell B. Rubin
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Mitchell B. Rubin,
Chief Financial Officer
INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.
ATTENTION
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Intentional misstatements or omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001).
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