OMB APPROVAL OMB NUMBER: 3235-0058 EXPIRES: APRIL 30, 2009 ESTIMATED AVERAGE BURDEN HOURS PER RESPONSE 2.50 SEC FILE NUMBER 0-6247 CUSIP NUMBER 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 [ ]Form N-CSR For Period Ended: December 31, 2006 --------------------------- [ ] 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: ------------------------------------------------ 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 ARABIAN AMERICAN DEVELOPMENT COMPANY - -------------------------------------------------------------------------------- Full Name of Registrant - -------------------------------------------------------------------------------- Former Name if Applicable 10830 NORTH CENTRAL EXPRESSWAY, SUITE 175 - -------------------------------------------------------------------------------- Address of Principal Executive Office (Street and number) DALLAS, TEXAS 75231 - -------------------------------------------------------------------------------- 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.) (a) The reason 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 [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 subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifteenth 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, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period. Certain of the information necessary for the Company to prepare the financial statements to be included in its Form 10-K for the year ended December 31, 2006 and complete the Management's Discussion and Analysis of Financial Condition and Results of Operations section is not presently available. The Company is currently in the process of preparing its Annual Report on Form 10-K for the year ended December 31, 2006 and believes it will be filed with the Commission on or before the fifteenth calendar day after the prescribed due date. ================================================================================ SEC 1344 Persons who are to respond to the collection of information contained in this form are not (05-06) required to respond unless the form displays a currently valid OMB control number. ================================================================================ PART IV -- OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification.