-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MBrqcUxE6NJRUCLF48LYsN8OwmjqQvdik13ifMh2DQCfG3qlmrHlH1RpfU9Ix75i
 tamqMgA85JOAcUQHNblOhA==

<SEC-DOCUMENT>0000912057-01-506208.txt : 20010409
<SEC-HEADER>0000912057-01-506208.hdr.sgml : 20010409
ACCESSION NUMBER:		0000912057-01-506208
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20001231
FILED AS OF DATE:		20010402

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RETROSPETTIVA INC
		CENTRAL INDEX KEY:			0001015383
		STANDARD INDUSTRIAL CLASSIFICATION:	WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330]
		IRS NUMBER:				954298051
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		
		SEC FILE NUMBER:	001-13101
		FILM NUMBER:		1589830

	BUSINESS ADDRESS:	
		STREET 1:		8825 WEST OLYMPIC BLVD
		CITY:			BEVERLY HILLS
		STATE:			CA
		ZIP:			90211
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>a2044091znt10-k.txt
<DESCRIPTION>FORM NT 10-K
<TEXT>

<PAGE>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

(CHECK ONE):  /X/Form 10-K / /Form 20-F / /Form 11-K / /Form 10-Q / /Form N-SAR

               For Period Ended: 12/31/00
                                -----------------------

               / / 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

RETROSPETTIVA, INC.
- -------------------------------------------------------------------------------
Full Name of Registrant

- -------------------------------------------------------------------------------
Former Name if Applicable

8825 W. OLYMPIC BLVD
- -------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

BEVERLY HILLS, CA  90211
- -------------------------------------------------------------------------------
City, State and Zip Code
<PAGE>

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 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.

PART III -- NARRATIVE

State below in reasonable detail the reasons why Forms 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.


                                              (ATTACH EXTRA SHEETS IF NEEDED)
                                                               SEC 1344 (6/94)

The registrant's annual report Form 10-KSB for the year ended December 31, 2000
could not be filed within the prescribed time period because of the difficulty
in obtaining documents. This could not be accomplished within the prescribed
time period without unreasonable effort or expense.

<PAGE>

PART IV -- OTHER INFORMATION

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

              HAMID VAGHAR                   310               657-1745
    ---------------------------------- ----------------- ----------------------
                    (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.

- -------------------------------------------------------------------------------

                               RETROSPETTIVA, 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   3/30/01                     By   HAMID VAHGAR
          -------------                    ----------------------------


INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.

 _________________________________ATTENTION____________________________________

   INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL CRIMINAL
                        VIOLATIONS (SEE 18 U.S.C. 1001).
- -------------------------------------------------------------------------------
<PAGE>

                              GENERAL INSTRUCTIONS

1. This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General Rules
   and Regulations under the Securities Exchange Act of 1934.

2. One signed  original and four  conformed  copies of this form and  amendments
   thereto  must be  completed  and  filed  with  the  Securities  and  Exchange
   Commission,  Washington,  D.C.  20549,  in  accordance  with  Rule O-3 of the
   General Rules and Regulations under the Act. The information  contained in or
   filed with the form will be made a matter of public record in the  Commission
   files.

3. A manually signed copy of the form and amendments thereto shall be filed with
   each  national  securities  exchange on which any class of  securities of the
   registrant is registered.

4. Amendments  to the  notifications  must also be filed on form 12b-25 but need
   not restate information that has been correctly furnished.  The form shall be
   clearly identified as an amended notification.

5. ELECTRONIC FILERS. This form shall not be used by electronic filers unable
   to timely file a report solely due to electronic difficulties. Filers
   unable to submit a report within the time period prescribed due to
   difficulties in electronic  filing should comply with either Rule 201 or Rule
   202 of Regulation S-T (Section 232.201 or Section 232.202 of this
   chapter) or apply for an adjustment in filing date pursuant to Rule 13(b)
   of Regulation S-T.

   (Section 232.13(b) of this chapter).

<PAGE>

                                 AJ. ROBBINS, PC
                  CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
                             3033 EAST FIRST AVENUE
                                    SUITE 201
                             DENVER, COLORADO 80206


EXHIBIT I
March 29, 2001


Securities and Exchange Commission 450 5th Street N.W.
Washington, D.C. 20549


Re:  Retrospettiva, Inc. Form 10-KSB

Dear Sir or Madam:


The Company is unable to file its 2000 Annual Report on Form 10-KSB within the
prescribed time period because it has experienced certain difficulties in
providing the requisite financial information to this Firm for the audit due to
the increase in the number of transactions and finalization of agreements.


Very truly yours,


AJ. ROBBINS, P.C.


By /s/ AJ. ROBBINS, P.C.
   -----------------------
    AJ. Robbins, C.P.A.


AJR:kb

<PAGE>

RETROSPETTIVA, INC.

EXHIBIT 2

The Company anticipates reporting a net loss for the year ended December 31,
2000 of approximately $3,100,000 as compared to net income of $95,946 for the
year ended December 31, 2000. The net loss is primarily due to the following
factors; bad debt expense of approximately $850,000 related to the Company's
inability to negotiate the exchange of its accounts receivable from David N
(previously its largest customer) for the trade name "David N"; development
costs for dolls of approximately $357,000, due to the failure of the Company's
manufacturer to honor its contract obligations; approximately $835,000 related
to an inventory valuation allowance due to a distributor's failure to properly
distribute the Company's products; and decreased sales of the Company's products
due to political and social conflicts in the Balkan region, where the Company's
primary manufacturing facilities are located.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
