U.S.
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
12b-25
NOTIFICATION
OF LATE FILING
[
] Form
10-K and Form 10-KSB [ ] Form 20-F [ ] Form 11-K [ X ] Form 10-Q and Form 10-QSB
[ ] Form N-SAR
For
Period Ended:
March
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:
Read
Attached Instruction Sheet 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
Full
Name
of Registrant: Interpharm
Holdings, Inc.
Former
Name if Applicable:
Address
of Principal Executive Office:
75
Adams
Avenue
Hauppauge,
New York 11788
(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.)
[X]
(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 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.
Part
III - Narrative
State
below in reasonable detail the reasons why Form 10-K and Form 10-KSB, 20-F,
11-K, 10-Q and Form 10-QSB, N-SAR, or the transition report or portion thereof
could not be filed within the prescribed period.
(Attach
Extra Sheets if Needed)
Interpharm
Holdings, Inc. (the “Company”), filed its Form 10-Q for the quarter ended March
31, 2006 on the due date, May 15, 2006, but after the 5:30 p.m. EDGAR deadline.
The late filing was the result of office failure by the EDGAR service used
by
the Company which had the filing with enough time before the deadline to make
a
timely filing.
Part
IV - Other Information
1. Name
and
telephone number of person to contact in regard to this
notification:
George
Aronson (631) 952-0214
____________________________________________________________________________
(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).
3. It
is
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?
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.
Interpharm Holdings, 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:
May
15, 2006
By:
/s/
George Aronson
George
Aronson
Chief
Financial Officer
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.