UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Commission File Number: 000-51753
CUSIP Number: 16947E101
(Check One): |_| Form 10-KSB |_| Form 20-F |_| Form 11-K |X| Form 10-QSB
|_| Form N-SAR |_| Form N-CSR
For Period Ended: March 31, 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
For the Transition Period Ended: ________________________
Read attached instruction sheet 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:
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PART I -- REGISTRANT INFORMATION
CHINA WEST COAL ENERGY INC.
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Full name of registrant:
N/A
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Former name if applicable:
ROOM 2205, SUITE A, ZHENGXIN BUILDING,
NO. 5, GAOXIN 1ST ROAD, GAO XIN DISTRICT
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Address of principal executive office (Street and number):
XI'AN, SHAANXI PROVINCE, PEOPLE'S REPUBLIC OF CHINA
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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.)
| (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, 11-K or Form N-SAR, or portion thereof, will
| be filed on or before the fifteenth calendar day following the
|X| | 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.
PART III -- NARRATIVE
State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K,
10-QSB, N-SAR, or the transition report portion thereof, could not be filed
within the prescribed time period. (Attach extra sheets if needed.)
The Registrant has experienced a delay in completing the information
necessary for inclusion in its Quarterly Report on Form 10-QSB for the
fiscal quarter ended March 31, 2007. The Registrant expects to file its
Form 10-QSB Quarterly Report within the allotted extension period.
PART IV -- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Kevin K. Leung, Esq. (310) 208-1182
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(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.
As we previously reported in our Current Report on Form 8-K filed on
October 26, 2006, effective on October 20, 2006, the Registrant completed
a share exchange transaction (the "Share Exchange") with Hangson Limited,
a business company incorporated under the laws of the British Virgin
Islands ("Hangson") and its shareholders which resulted in a change in
control of the Registrant and which completely changed the Registrant's
operations from the corresponding period for the last fiscal year.
Although the Registrant was the surviving legal entity in the Share
Exchange, the transaction is accounted for as a reverse acquisition with
Hangson deemed as the accounting acquirer. Under the purchase method of
accounting, Hangson's historical results will be carried forward and the
Registrant's operations will be included in the financial statements
commencing on the effective date of the Share Exchange. Accordingly, the
amounts of revenue, net profit, assets, liabilities and shareholder's
equity will differ significantly from that reported in the previous year's
Form 10-QSB that was filed for the corresponding fiscal quarter in 2006 as
a result of such reverse acquisition accounting. The Registrant is unable
to provide an accurate quantitative estimate of the results for the fiscal
quarters ended March 31, 2007 and 2006, as it has not yet completed the
information necessary to provide such an estimate. However, the Registrant
expects to file its Form 10-QSB Quarterly Report with such results within
the allotted extension period.
[Signature page follows.]
CHINA WEST COAL ENERGY INC.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: May 15, 2007 By: /s/ Baowen Ren
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Baowen Ren
Chief Executive Officer