-----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,
 FmuLLP9TW3clxL0VFko9OyFaIj/sWPArBh0hKR0nZbU1rCkrJEUbpInJqHbKVwLF
 4dyGFnaCGtNLma44uvrYDQ==

<SEC-DOCUMENT>0001015402-02-004152.txt : 20021231
<SEC-HEADER>0001015402-02-004152.hdr.sgml : 20021231
<ACCEPTANCE-DATETIME>20021231113540
ACCESSION NUMBER:		0001015402-02-004152
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20020930
FILED AS OF DATE:		20021231
EFFECTIVENESS DATE:		20021231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YP NET INC
		CENTRAL INDEX KEY:			0001045742
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				850206668
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24217
		FILM NUMBER:		02873208

	BUSINESS ADDRESS:	
		STREET 1:		4840 E JASMINE ST
		STREET 2:		STE 110
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020
		BUSINESS PHONE:		4806549646

	MAIL ADDRESS:	
		STREET 1:		4840 EAST JASMINE STREET
		STREET 2:		SUITE 105
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RENAISSANCE INTERNATIONAL GROUP LTD
		DATE OF NAME CHANGE:	19980115

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RIGL CORP
		DATE OF NAME CHANGE:	19980707
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>doc1.txt
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12B-25

                                           Commission File Number 0-24217

                           NOTIFICATION OF LATE FILING

[X] Form 10-K       [ ] Form 11-K       [ ] Form 20-F       [ ] Form 10-Q
[ ] Form N-SAR

     For Period Ended: September 30, 2002

[ ] Transition Report on Form 10-K        [ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F        [ ] Transition Report on Form N-SAR

     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:______________________
_____________________________________________________________________________

                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant                   YP.Net, Inc.
Former name if applicable
Address of principal executive office     4840 East Jasmine Street, Suite 105
City, state and zip code                  Mesa, AZ  85205

                                     PART II
                             RULE 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, 20-F, 11-K or Form 10-Q, or portion
   [X]   |          thereof will be filed on or before the 15th calendar day
         |          following the prescribed due date; or the subject quarterly
         |          report or 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 Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed within
the prescribed time period.

     The registrant is in the process of preparing and reviewing the financial
information of the Company.  The process of compiling and disseminating the
information required to be included in the Form 10-KSB for the relevant fiscal
year, as as adjusted for taxes, could not be completed without incurring undue
hardship and expense.  The registrant undertakes the responsibility to file such
annual report no later than 15 days after its original date.

                                     PART IV
                                OTHER INFORMATION

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

     David Iannini                    (480)                  325-4358
        (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.

See attached Exhibit A.

                                  YP.NET, 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: December 30, 2002                  By: /s/ ANGELO TULLO
                                             -----------------------
                                             Angelo Tullo, Chairman,
                                             President and CEO


<PAGE>
                                    EXHIBIT A

Revenues for the fiscal year ended September 30, 2002, are $13.2 million, which
shows a decrease of $1.9 million compared to revenues reported for the period,
ended September 30, 2001 of $15.1 million.  However, this does not accurately
reflect a comparison of operating results.  Prior to Fiscal 2002, the Company
counted as revenue all billings made to customers including those that are
directly billed on invoice and those that are billed on customers phone bills
(Local exchange carrier billing, "LEC" billing), irrespective of collectability.
The Company then posted a larger reserve for collectability for those customers
least likely to pay, the directly billed customers.

To reflect the extremely low collection rate on directly billed customers, in
Fiscal 2002 the Company took the more conservative approach of reporting as
income only those directly billed customers that actually paid.  Management
believes it more accurately reflects the gross sales of the Company over the
period.

If this change had occurred in Fiscal 2001, the gross revenue for the period
would have been $11.8 million instead of the $15.1 million reported.
Consequently when comparing the "like" gross revenues for the two periods, the
gross revenue increased by 12% or $1.4 million in Fiscal 2002 over those for
Fiscal 2001.  There would be no change to the net revenue reported for the
period ended September 30, 2001.

Net Income before taxes for the 12 month period ended September 30th 2002 was
$3.5 million which is an increase of nearly $500,000 or 16.6% over the net
income before taxes for the 12 month period ended September 30th 2001 of $3.0
million.

The Company plans to file its 10-KSB on our before January 15th 2003, upon the
completion of it's tax returns.  The completion of the tax returns will have a
significant effect on the net revenues after taxes and so management has elected
to wait until that information is available to publish it's annual report.


<PAGE>

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