10-Q extension ending 3-31-04
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

Commission File Number: 333-70932
(Check one):
oForm 10-K       oForm 20-F        oForm 11-K       xForm 10-QSB       oForm N-SAR       oForm N-CSR
For Period Ended: March 31, 2004.
o Transition Report on Form 10-K
o Transition Report on Form 20-F
o Transition Report on Form 11-K
o Transition Report on Form 10-Q
o Transition Report on Form N-SAR 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

The Jackson Rivers Company
Full Name of Registrant


27 Radio Circle Dr., Mount Kisco, New York 10549
Address of Principal Executive Office
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
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-QSB, 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.


Form 12b-25 0504.doc
     
 
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.
The registrant is awaiting information from its auditors in order to complete the preparation of the registrant’s March 31, 2004 Form 10-QSB. Accordingly, the registrant requests a five-day extension until May 24, 2004 to file its Form 10-QSB.
 
PART IV — OTHER INFORMATION

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

         Dennis Lauzon   619      615-4242
       (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).
xYes  o 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? oYes xNo

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



     
  Jackson Rivers Company
 
 		  
 		  
 
Date: May 17, 2004 By:   /s/ Dennis Lauzon
 
  Title: President