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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001140361-07-003556.txt : 20070215
<SEC-HEADER>0001140361-07-003556.hdr.sgml : 20070215
<ACCEPTANCE-DATETIME>20070214173409
ACCESSION NUMBER:		0001140361-07-003556
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070215
DATE AS OF CHANGE:		20070214
EFFECTIVENESS DATE:		20070215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YP CORP
		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-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24217
		FILM NUMBER:		07623434

	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:	YP NET INC
		DATE OF NAME CHANGE:	19991112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RIGL CORP
		DATE OF NAME CHANGE:	19980707

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RENAISSANCE INTERNATIONAL GROUP LTD
		DATE OF NAME CHANGE:	19980115
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>doc1.htm
<TEXT>
<html>
<head>
<title>Form 12B25</title>
</head>
 <body bgcolor="#ffffff">
<center>
<table border="0" cellspacing="0" cellpadding="1" width="100%" align="center"><tr><td align="center"><strong><font size="3">
   SECURITIES AND EXCHANGE COMMISSION<br>WASHINGTON, DC 20549<br><br>
   FORM 12b-25<br><br>NOTIFICATION OF LATE FILING</font></strong></td></tr></table>
<br><br><table border="0" cellspacing="0" cellpadding="0" width="100%" align="center">
<tr>
<td width="70%" align="right"><font size="1"><br></font></td>
<td width="15%" align="left"><font size="1">SEC FILE NUMBER</font></td>
<td width="15%" align="right"><font size="1">000-24217</font></td>
</tr>
<tr>
<td width="70%" align="right"><font size="1"><br></font></td>
<td width="15%" align="left"><font size="1">CUSIP NUMBER</font></td>
<td width="15%" align="right"><font size="1"></font></td>
</tr>
</table>
<br><br><table border="0" cellspacing="0" cellpadding="1" width="100%" align="center"><tr><td><font size="2"><center>
|&nbsp;&nbsp;|

&nbsp;&nbsp;Form 10-K&nbsp;&nbsp;

|&nbsp;&nbsp;|

&nbsp;&nbsp;Form 20-F&nbsp;&nbsp;

|&nbsp;&nbsp;|

&nbsp;&nbsp;Form 11-K&nbsp;&nbsp;

|X|

&nbsp;&nbsp;Form 10-Q&nbsp;&nbsp;

|&nbsp;&nbsp;|

&nbsp;&nbsp;Form NSAR&nbsp;&nbsp;
|&nbsp;&nbsp;|&nbsp;&nbsp;Form N-CSR&nbsp;&nbsp;
   </center>
<br>For the period ended:&nbsp;<strong>December&nbsp;31,&nbsp;2006</strong><br><br>
|&nbsp;&nbsp;|

&nbsp;&nbsp;Transition Report on Form 10-K&nbsp;&nbsp;<br>
|&nbsp;&nbsp;|

&nbsp;&nbsp;Transition Report on Form 20-F&nbsp;&nbsp;<br>
|&nbsp;&nbsp;|

&nbsp;&nbsp;Transition Report on Form 11-K&nbsp;&nbsp;<br>
|&nbsp;&nbsp;|

&nbsp;&nbsp;Transition Report on Form 10-Q&nbsp;&nbsp;<br>
|&nbsp;&nbsp;|

&nbsp;&nbsp;Transition Report on Form NSAR&nbsp;&nbsp;<br><br>For the transition period ended:&nbsp;
<hr size="1">
<center><em>Read attached Instruction Sheet Before Preparing Form. Please Print or Type.</em></center>
<br><br>
   Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.
   <hr size="1">
   If the notification related to a portion of the filing checked above, identify the item(s) to which notification relates:
   <br><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><br></font></td></tr></table>
<table border="0" cellspacing="0" cellpadding="1" width="100%" align="center">
<tr><td colspan="3"><font size="2"><hr size="3">
<strong>Part I-Registrant Information</strong><hr size="3"></font></td></tr>
<tr>
<td align="left" width="4%">&nbsp;</td>
<td align="left" width="48%"><font size="2">Full name of Registrant:<br>Former name if Applicable:
  <br>Address of Principal Executive Office (<em>Street</em> and <em>Number</em>):
  <br>City, State and Zip Code:</font></td>
<td align="left" width="48%"><font size="2"><U>YP Corp</U><br><U></U><br><U>4840 East Jasmine Street, Suite 105</U><br><U>Mesa, Arizona 85205</U></font></td>
</tr>
</table>
<table border="0" cellspacing="0" cellpadding="1" width="100%" align="center">
<tr><td colspan="4"><font size="2"><br><hr size="3">
<strong>Part II-Rule 12b-25(b) and (c)</strong><hr size="3">
   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.)<br><br></font></td></tr>
<tr>
<td valign="top"><div align="left"><font size="2"><br><br><br>
|X|
</font></div></td>
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>
<p><font size="2">(a) &nbsp;&nbsp; The reasons described in detail in
   Part III of this form could not be eliminated without unreasonable effort or expense;<br></font></p>
<p><font size="2">(b) &nbsp;&nbsp; The subject annual report, semi-annual
   report, transition report of Forms 10-K, 10-KSB, 20-F, 11-K, Form
   N-SAR or Form N-CSR, or portion 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, 10-QSB, or portion thereof will be
   filed on or before the fifth calendar day following the prescribed due date; and <br><br>
   (c) &nbsp;&nbsp; The accountant's statement or other exhibit required
   by Rule 12b-25(c) has been attached if applicable.</font></p>
</td>
</tr>
</table>
<!-- PAGE BREAK --><table border="0" cellspacing="0" cellpadding="1" width="100%" align="center"><tr><td><font size="2"><br><hr size="3">
<strong>Part III-Narrative</strong><hr size="3">
   State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, 10-QSB, N-SAR, N-CSR or the transition report portion
   thereof could not be filed within the prescribed time period.<br><br>
   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant requires additional time to complete its Quarterly Report on Form 10-Q for the period ended December 31, 2006 so that its independent accountants may complete their review of the disclosures contained therein.  This process was delayed on account of the fact that the Registrant's previous auditor was recently acquired by another accounting firm, which caused some transitional delays, as well as the fact that the audit partner formerly responsible for overseeing the review of the Registrant's filings was rotated off the engagement in compliance with rotation requirements promulgated by the Public Company Accounting Oversight Board.  As a result, the Registrant is unable to file its Form 10-Q on the prescribed due date without unreasonable effort or expense.<br><hr size="3">
<strong>Part IV-Other Information</strong><hr size="3">
   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp; Name and telephone number of person to contact in regard to this notification:<br><br></font></td></tr></table>
<table border="0" cellspacing="0" cellpadding="1" width="100%" align="center">
<tr>
<td width="33%" align="center"><font size="2">Gary Perschbacher</font></td>
<td width="34%" align="center"><font size="2">480</font></td>
<td width="33%" align="center"><font size="2">654-9646</font></td>
</tr>
<tr><td colspan="3"><hr size="1"></td></tr>
<tr>
<td width="33%" align="center"><font size="2">(Name)</font></td>
<td width="34%" align="center"><font size="2">(Area Code)</font></td>
<td width="33%" align="center"><font size="2">(Telephone Number)</font></td>
</tr>
</table>
<table border="0" cellspacing="0" cellpadding="1" width="100%" align="center"><tr><td><font size="2"><br><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp; 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?<div align="right"><font size="2">
|X|&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;|&nbsp;&nbsp;|&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;
</font></div>
   If the answer is no, identify report(s)<br><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<br><br>
   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) &nbsp;&nbsp; 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?
   <div align="right"><font size="2">
|&nbsp;&nbsp;|&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;|X|&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;
</font></div>
<br>
   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.<br><br><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><br><center>YP Corp</center>
<hr size="1">
<center>Name of Registrant as Specified in Charter <br><br>
</center>
   Has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.<br><br><br></font></td></tr></table>
<table border="0" cellspacing="0" cellpadding="1" width="100%" align="center"><tr>
<td width="45%" align="left" valign="top"><font size="2">Date:&nbsp;<U>February&nbsp;
14,&nbsp;
2007</U></font></td>
<td width="10%" align="right" valign="top"><font size="2">By:&nbsp;</font></td>
<td width="45%" align="left" valign="top"><font size="2"><U>/s/&nbsp;Gary Perschbacher</U><br>Gary Perschbacher<br>Chief Financial Officer of YP Corp.</font></td>
</tr></table>
<table border="0" cellspacing="0" cellpadding="1" width="100%" align="center"><tr><td>
<font size="2"><br><br>
   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.<hr size="1">
<center> ATTENTION</center>
<br>
   Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).</font><hr size="1">
</td></tr></table>
</center>

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