- Notification that Quarterly Report will be submitted late (NT 10-Q)

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 12B-25

NOTIFICATION OF LATE FILING SEC FILE NUMBER:
000-23576
CUSIP NUMBER:
86260A 101

For Period Ended: March 31, 2009
|_| 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:

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.

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

Strasbaugh

Full Name of Registrant

N/A

Former Name if Applicable

825 BUCKLEY ROAD

Address of Principal Executive Office (STREET AND NUMBER)

SAN LUIS OBISPO, CA 93401

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; |X| |(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 Registrant is unable to file the report by the due date because it was unable to complete its financial statements in a timely manner without unreasonable effort or expense.

PART IV
OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

Robert J. Zepfel (949) 706-6000
(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 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?

|X| Yes |_| 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.

PRELIMINARY RESULTS OF OPERATIONS (UNAUDITED)

THE FOLLOWING RESULTS OF OPERATIONS ARE PRELIMINARY AND HAVE NOT BEEN AUDITED OR OTHERWISE REVIEWED BY THE COMPANY'S INDEPENDENT AUDITORS. THE COMPANY'S FINAL UNAUDITED RESULTS OF OPERATIONS FOR THE PERIOD COULD BE MATERIALLY DIFFERENT FROM THE UNAUDITED PRELIMINARY RESULTS OF OPERATIONS SET FORTH BELOW.

The registrant anticipates that it will report a gain on change in value of embedded derivatives of $1,608,000 for the quarter ending March 31, 2009, resulting in net income of $309,000 for the quarter, as compared to a net loss of $1,264,000 for the quarter ended March 31, 2008.

CAUTIONARY STATEMENTS

THIS FORM INCLUDES FORWARDING LOOKING STATEMENTS WITHIN THE MEANING OF
SECTION 21E OF THE SECURITIES EXCHANGE ACT OF 1934 REGARDING STRASBAUGH AND ITS BUSINESS THAT ARE NOT HISTORICAL FACTS AND ARE INDICATED BY WORDS SUCH AS "ANTICIPATES," "EXPECTED," "PLANS," "BELIEVES" AND SIMILAR TERMS. SUCH FORWARD LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES INCLUDING, IN PARTICULAR, WHETHER OR NOT THE FINAL FINANCIAL RESULTS FOR THE QUARTER ENDED MARCH 31, 2009 WILL BE CONSISTENT WITH THE PRELIMINARY INFORMATION SUMMARIZED IN THIS FORM. IN ADDITION, INVESTORS SHOULD ALSO REVIEW THE FACTORS CONTAINED IN THE "RISK FACTORS" SECTION OF THE COMPANY'S ANNUAL REPORT ON FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2008, FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON APRIL 15. 2009.

STRASBAUGH
(Name of Registrant as Specified in Charter)

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

Date: May 18, 2009 By: /s/ Richard Nance
 --------------- ------------------------------------------
 Name: Richard Nance
 Title: Executive Vice President and Chief
 Financial Officer

Strasbaugh (CE) (USOTC:STRB)
Graphique Historique de l'Action
De Juin 2024 à Juil 2024