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<SEC-DOCUMENT>0001000096-04-000135.txt : 20040331
<SEC-HEADER>0001000096-04-000135.hdr.sgml : 20040331
<ACCEPTANCE-DATETIME>20040331140515
ACCESSION NUMBER:		0001000096-04-000135
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040331
EFFECTIVENESS DATE:		20040331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTEGRATED SURGICAL SYSTEMS INC
		CENTRAL INDEX KEY:			0000894871
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				680232575
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12471
		FILM NUMBER:		04705204

	BUSINESS ADDRESS:	
		STREET 1:		1850 RESEARCH PARK DR
		CITY:			DAVIS
		STATE:			CA
		ZIP:			95616-4884
		BUSINESS PHONE:		5307922600

	MAIL ADDRESS:	
		STREET 1:		1850 RESEARCH PARK
		CITY:			DAVIS
		STATE:			CA
		ZIP:			95616-4884
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>integrated12b25.txt
<DESCRIPTION>FORM 12B25
<TEXT>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 12b-25
                                                        SEC FILE NUMBER: 1-12471
                                                   CUSIP NUMBER: [458124  10  8]


                           NOTIFICATION OF LATE FILING


(Check One): (x) Form 10-KSB ( ) Form 20-F ( )Form 11-K ( )Form 10-Q
             ( ) Form N-SAR


For Period Ended: December 31, 2003

[ ] 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          [ ] Form N-CRS
              For the Transition Period Ended: ___________________


            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: Not Applicable

PART I -- REGISTRANT INFORMATION

                        Integrated Surgical Systems, Inc.
- --------------------------------------------------------------------------------
Full Name of Registrant
                                 Not Applicable
- --------------------------------------------------------------------------------
Former Name if Applicable

                            1850 Research Park Drive
- --------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

                             Davis, California 95616
- --------------------------------------------------------------------------------
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.

<PAGE>


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 period.

On January 21, 2004, the Audit Committee of the Board of Directors of the
Registrant appointed Macias, Gini & Company, LLP as its new independent auditor
to audit the financial statements of the Registrant for the year ended December
31, 2003.

On September 30, 2003 the Registrant's wholly-owned French subsidiary
("Subsidiary")was placed under the control and management of a French
administrator due to its financial condition. During the fourth quarter the
administrator caused the Subsidiary's operations to cease and its assets to be
sold. Certain financial records of the Subsidiary remain under the control of
the administrator and have not been made available to the Registrant which,
along with the timing of the appointment of the new independent auditor, has
caused a delay in the ability of the Registrant's independent auditor to
complete the audit of the Registrant's financial statements for the year ended
December 31, 2003.

For such reasons, the subject Form 10-KSB could not be filed within the
prescribed period.

PART IV-- OTHER INFORMATION


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


         Charles J. Novak                530                      792-2600
      Chief Financial Officer
      -----------------------            ---                      --------
             (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 preceeding 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? ( )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.


                        INTEGRATED SURGICAL SYSTEMS, 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: March 30, 2004
      --------------

By: /s/ Ramesh C. Trivedi
      -----------------------------
        Ramesh C. Trivedi
        President
<PAGE>


MACIAS, GINI & COMPANY LLP

                            3000 S Street, Suite 300
                              Sacramento, CA 95816
                                  916.928.4600
                               www.maciasgini.com


March 30, 2004

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Gentlemen:

This letter is written in response to the requirement of Rule 12b-25(c) under
the Securities Exchange Act of 1934 and in satisfaction of item (c) of Part II
of Form 12b-25.

We are the independent auditors of Integrated Surgical Systems, Inc. (the
"Registrant"). The Registrant has stated in Part III of its filing on Form
12b-25 that it is unable to timely file, without unreasonable effort or expense,
its Annual Report on Form 10-K for the year ended December 31, 2003 because our
Firm has not yet completed our audit of the financial statements of the
Registrant for the year ended December 31, 2003 and is therefore unable to
furnish the required opinion on such financial statements.

We hereby advise you that we have read the statements made by the Registrant in
Part III of its filing on Form 12b-25 and agree with the statements made
therein. We are unable to complete our audit of the Registrant's financial
statements and furnish the required opinion for a timely filing because the
Registrant has been unable to obtain certain financial records of its French
subsidiary and because of the timing of our appointment as independent auditor
of the Registrant and, as a result, have not yet had sufficient time to complete
the auditing procedures which we consider necessary in the circumstances.

Very truly yours,

MACIAS, GINI & COMPANY LLP


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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