UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC FILE NUMBER: 000-23669
CUSIP NUMBER: 824894109
(Check One)
:
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Form 10-K
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Form 20-F
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Form 11-K
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Form 10-Q
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Form 10-D
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Form N-SAR
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Form N-CSR
For Period Ended:
September 29, 2007
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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: ___________________
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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:
___________________________________________________________
PART I — REGISTRANT INFORMATION
Shoe Pavilion, Inc.
Full Name of Registrant
13245 Riverside Drive, Suite 450
Address of Principal Executive Office (Street and number)
Sherman Oaks, California 91423
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 12-b-25(b), the
following should be completed. (Check box if appropriate.)
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(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/portion thereof will
be filed or before the fifteenth calendar day following the prescribed due date; or
the subject quarterly report/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.
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PART III — NARRATIVE
State below in reasonable detail the reasons why the Forms 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.
Shoe Pavilion, Inc. (the "Company") has determined that it is unable to file its Form 10-Q for the quarterly period ended
September 29, 2007 by November 13, 2007 without unreasonable effort and expense. The Company has experienced delays in
completing certain procedures necessary for closing the quarter, including finalizing its analyses of inventory valuation, long-lived
assets impairment, and deferred income tax assets valuation. The Company is focused on resolving the foregoing issues and intends
to promptly file its Form 10-Q for the quarterly period ended September 29, 2007 upon such completion.
PART IV — OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Dmitry Beinus
(Name)
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818
(Area Code)
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907-9975
(Telephone Number)
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(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).
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Yes
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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?
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Yes
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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.
SHOE PAVILION, INC.
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date November 14, 2007
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By /s/ Dmitry Beinus
Dmitry Beinus
Chief Executive Officer
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