UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
12b-25
NOTIFICATION
OF LATE FILING
SEC
FILE
NUMBER: 0-19771
CUSIP
NUMBER: 237887104
(Check
One): [X] Form 10-K [_] Form 20-F [_] Form 11-K [_] Form 10-Q [_] Form 10-D
[_]
Form N-SAR [_] Form N-CSR
For
Period Ended: December 31, 2006
[_]
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
ACORN
FACTOR, INC.
Full
Name
of Registrant
Former
Name if Applicable
200
Route 17
Address
of Principal Executive Office (Street
and Number)
Mahwah,
New Jersey 07430
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
reason 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 15th 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 the reasons why the Form 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. (Attach Extra Sheets if Needed):
The
registrant was not able to file its Annual Report on Form 10-K within the
prescribed time period because it is experiencing delays in the collection
of
certain information required to be included in the Form 10-K. The Form 10-K
will
be filed as soon as reasonably practicable and in no event later than the
fifteenth calendar day following the prescribed due date.
PART
IV -- OTHER INFORMATION
(1)
Name
and telephone number of person to contact in regard to this
notification
|
Michael
Barth
|
201
|
529-2026
|
|
(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).
[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.
Explanation:
The
registrant has announced its results for the year ended December 31, 2006.
The
press release announcing the results and explaining the changes in operating
results both narratively and quantitatively is included as Exhibit 99.1 to
the
Registrant's Form 8-K filed today with the Commission, which exhibit is
incorporated by reference into this Notification.
ACORN
FACTOR, INC.
(Name
of
Registrant as Specified in Charter)
has
caused this notification to be signed on its behalf by the undersigned hereunto
duly authorized.
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|
|
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ACORN
FACTOR,
INC. |
|
|
|
| Date: March
30, 2007 |
By: |
/s/ SHELDON
KRAUSE |
| |
Sheldon
Krause, Secretary
Authorized
Representative
|
| |
|