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(Check One): |
UNITED STATES | |||||
| SECURITIES AND EXCHANGE | ||||||
| ¨ Form 10-K | COMMISSION | |||||
| ¨ Form 20-F | Washington, D.C. 20549 | |||||
| ¨ Form 11-K | ||||||
| x Form 10-Q | FORM 12b-25 | SEC File Number: 0-4465 | ||||
| ¨ Form N-SAR | CUSIP Number: 384739 10 9 | |||||
| ¨ Form N-CSR | NOTIFICATION OF LATE FILING | |||||
| For Period Ended: February 28, 2007 | ||||||
| ¨ | 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 | |||||
| ¨ | Transition Report on Form N-CSR | |||||
| 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 | ||||||
| eLEC Communications Corp. | ||||||
| Full name of registrant | ||||||
| Former name if applicable | ||||||
| 75 South Broadway, Suite 302 | ||||
| _________________________________________________________________ | ||||
| Address of principal executive office (Street and number) | ||||
| White Plains, New York 10601 | ||||
| _________________________________________________________________ | ||||
| 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.) | ||||
| x | (a) | The reasons described in reasonable detail in Part III of this form could not be eliminated without | ||
| unreasonable effort or expense; | ||||
| (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 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, N-SAR, N-CSR, or the transition | ||||
| report or portion thereof, could not be filed within the prescribed time period. | ||||
| Certain financial and other information that is required from third parties to complete the Quarterly Report | ||||
| on Form 10-Q could not be provided within the prescribed time period without unreasonable effort or | ||||
| expense. | ||||
| As a result of the foregoing, our Annual Report on Form 10-Q for the quarterly period ended February 28, | ||||
| 2007 will be filed on or before April 23, 2007, which is within the extension period provided under Rule | ||||
| 12b-25. | ||||
| PART IV - OTHER INFORMATION | ||||
| (1) | Name and telephone number of person to contact in regard to this notification: | |||
| Eric M. Hellige (212) 421-4100 | ||||
| (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). xYes ¨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? xYes ¨No | ||
| In addition to the anticipated decrease in sales and gross profit in the quarter ending February 28, 2007, as | ||
| compared to the quarter ending February 28, 2006, the Company anticipates significant non-cash expenses | ||
| in the quarter ending February 28, 2007, as compared to the quarter ending February 28, 2006. | ||
| eLEC Communications Corp. | ||
| _________________________________________________________________ | ||
| (Name of Registrant as Specified in Charter) | ||
| has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized. | ||
| Date: April 17, 2007 | By: | /s/ Paul H. Riss |
| Paul H Riss | ||
| Chief Executive 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). | ||