Commission File Number:  000-27941

 

 

 

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

 

iMergent, Inc.

Full Name of Registrant

Former Name if Applicable

754 East Technology Avenue

Address of Principal Executive Office (Street and Number)

Orem, Utah  84097

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 reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
o	(b)	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 subject distribution report on 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.

 

PART III — NARRATIVE

 

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

 

The delay in filing the Form 10-Q resulted from management’s review of the appropriate interpretation and application of U.S. generally accepted accounting principles related to revenue recognition. Based, in part, on discussions with the SEC and with the concurrence of its independent registered public accounting firm, Tanner LC, the Company has concluded that review. The Company is now preparing its financial statements for the period covered by the Form 10-Q and upon completion, Tanner LC will then perform its review of those interim financial statements.

 

SEC 1344 (03-05)

Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

 

 

(Attach extra Sheets if Needed)

PART IV — OTHER INFORMATION

 

(1)		Name and telephone number of person to contact in regard to this notification
		Robert M. Lewis		(801)		227-0004
		(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).
						o Yes    ý No
		Form 10-K for the year ended June 30, 2005; Form 10-Q for the period ended September 30, 2005
(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?
						ý Yes    o 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.

 

Reasonable estimates can not be provided at this time, as iMergent is now beginning to apply the interpretation and application of U.S. generally accepted accounting principles related to revenue recognition as determined to be appropriate based, in part, on discussions with the SEC and with the concurrence of its independent registered public accounting firm, Tanner LC. iMergent has further stated that it believes it will be able to announce its audited fiscal 2005 results and file its Form 10-K by March 17, 2006 and announce its results for the periods ended September 30, 2005 and December 31, 2005 and file its related Forms 10-Q shortly thereafter.

 

iMergent, Inc.

(Name of Registrant as Specified in Charter)

 

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

 

Date	February 9, 2005		By	/s/  Robert M. Lewis
				Robert M. Lewis, 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
Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).