Unassociated Document
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25
 
NOTIFICATION OF LATE FILING
SEC FILE NUMBER
333-85306
 
 
 
CUSIP NUMBER
744674201
 
 
(Check one):  o Form 10-K  o Form 20-F o Form 11-K  x  Form 10-Q o Form N-SAR o Form N-CSR
For Period Ended:  June 30, 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 Instruction (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
 
Puda Coal, Inc.
Full Name of Registrant
 
Former Name if Applicable
 
426 Xuefu Street, Taiyuan
Address of Principal Executive Office (Street and Number)
 
Shanxi Province, The People’s Republic of China, 030006
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 of 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 the reasons 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 has been unable to file its quarterly report on Form 10-Q for the fiscal quarter ended June 30, 2009 by the prescribed due date without unreasonable effort and expense, due to a delay in the conversion of the Form 10-Q into edgar filing format.  As a result, the Registrant is seeking the extension provided by filing this Form 12b-25 in order to allow it more time to complete the edgarization of the document.  The Registrant expects that the conversion of the document will be completed in time for the Registrant to file its Form 10-Q for the fiscal quarter ended June 30, 2009 prior to the reporting deadline provided by such extension.

PART IV — OTHER INFORMATION

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

Qiong Wu
  
011 86 351
 
  
228-1302
(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). Yes x  No o
 
 
(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 o

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.

The Registrant estimates that the revenue, operating income and net income will have decreased in the fiscal quarter ended June 30, 2009 as compared to the same data in the fiscal quarter ended June 30, 2008. The detailed disclosure regarding the results of operations in the current report on Form 8-K filed on August 14, 2009 is incorporated herein by reference.

Puda Coal, 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
August 14, 2009
By
/s/ Qiong Wu                                      
Qiong Wu
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).
 
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