UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
SEC FILE NUMBER
NOTIFICATION OF LATE FILING 0-24970
CUSIP NUMBER
01643P
(Check One): [ ] Form 10-K [ ] Form 11-K [X] Form 10-Q [ ] Form N-SAR
For Period Ended: March 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: __________________
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
All-American SportPark, Inc.
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Full Name of Registrant
6730 South Las Vegas Boulevard
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Address of Principal Executive Office (Street and Number)
Las Vegas, Nevada 89119
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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, Form N-SAR, or portion thereof, will be
[X] 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 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, N-SAR, or the transition report or portion thereof, could not be filed
within the prescribed time period.
On April 17, 2006, Piercy Bowler Taylor and Kern notified the
registrant that it would decline to stand for reappointment as the
registrant's independent registered public accounting firm. On May
10, 2006, the registrant engaged L.L. Bradford & Company, LLC ("L.L.
Bradford") to serve as the Corporation's independent registered
public accounting firm. Because of the short amount of time that L.L.
Bradford has been serving in that capacity, the registrant has not had
sufficient time to provide L.L. Bradford with all of the information
needed for them to complete their review of the Form 10-QSB prior to
the current due date.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification.
Ronald Boreta (702) 798-7777
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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 reports) 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? [ ]Yes [ X ]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.
NARRATIVE AND QUALITATIVE EXPLANATION OF THE ANTICIPATED CHANGE:
The Company expects to report that it had a net loss of approximately
$1,654,000 during the year ended December 31, 2005, as compared to a net loss,
as restated, of $593,000 during the prior year. The increased net loss
experienced in 2005 was primarily a result of an expense of $800,000 that was
incurred in connection with the settlement of a legal action involving the
Company.
______________________________________________________________________________
All-American SportPark, 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 12, 2006 By: /s/ Ronald Boreta
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Ronald Boreta, President