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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000890821-09-000047.txt : 20091116
<SEC-HEADER>0000890821-09-000047.hdr.sgml : 20091116
<ACCEPTANCE-DATETIME>20091116105442
ACCESSION NUMBER:		0000890821-09-000047
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090930
FILED AS OF DATE:		20091116
DATE AS OF CHANGE:		20091116
EFFECTIVENESS DATE:		20091116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPATIALIZER AUDIO LABORATORIES INC
		CENTRAL INDEX KEY:			0000890821
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				954484725
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-26460
		FILM NUMBER:		091184344

	BUSINESS ADDRESS:	
		STREET 1:		2025 GATEWAY PLACE
		STREET 2:		SUITE 365
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110
		BUSINESS PHONE:		3102273370

	MAIL ADDRESS:	
		STREET 1:		2625 TOWNSGATE ROAD
		STREET 2:		SUITE 330
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>spzr12b_25.htm
<DESCRIPTION>SPATIALIZER AUDIO LABORATORIES, INC. FORM 12B-25
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Period Ended:&#160;September 30, 2009</font></div>
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Transition Period Ended:</font></div>
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in this form shall be construed to imply that the Commission has verified any
information contained herein</font></div>
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notification relates to a portion of the filing checked above, identify the
item(s) to which the notification relates:</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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I - REGISTRANT INFORMATION</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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AUDIO LABORATORIES, INC.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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of Registrant</font></div>
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Name if Applicable</font></div>
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Park Avenue &#8211; 15<font style="DISPLAY: inline; FONT-SIZE: 70%; VERTICAL-ALIGN: text-top">th</font>
Floor</font></div>
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of Principal Executive Office (Street and Number)</font></div>
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York, NY&#160;&#160;10022</font></div>
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State and Zip Code</font></div>
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II - RULE 12b-25(b) AND (c)</font></div>
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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.)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      reasons described in reasonable detail in Part III of this form could not
      be eliminated without unreasonable effort or expense;</font></div>
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            <td align="left" valign="top" width="4%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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            <td align="left" valign="top" width="4%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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      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 or transition report on Form
      10-Q or subject distribution report on Form 10-D, or portion thereof, will
      be filed on or before the fifth calendar day following the prescribed due
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III - NARRATIVE</font></div>
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below in reasonable detail the reasons why 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. (Attach extra sheets if needed.)</font></div>
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compilation, dissemination and review of the information required to be
presented in the Form 10-Q for the relevant period has imposed time constraints
that have rendered timely filing of the Form 10-Q impracticable without undue
hardship and expense to the registrant.</font></div>
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registrant anticipates filing its Quarterly Report on Form 10-Q on or before
November 20, 2009.</font></div>
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OTHER INFORMATION</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1) Name
and telephone number of person to contact in regard to this
notification</font></div>
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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). Yes <font style="DISPLAY: inline;" face="Wingdings">x</font> No
<font style="DISPLAY: inline;" face="Wingdings">o</font></font></div>
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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 <font style="DISPLAY: inline;" face="Wingdings">o</font> No <font style="DISPLAY: inline;" face="Wingdings">x</font></font></div>
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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.</font></div>
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AUDIO LABORATORIES, INC..</font></div>
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Registrant as specified in Charter)</font></div>
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caused this notification to be signed on its behalf by the undersigned thereunto
duly authorized.</font></div>
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<tr>
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      Gottlieb</font></font></div>
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      </font></td>
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            <td align="left" valign="bottom" width="47%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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            <td align="left" valign="bottom" width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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            </td>
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