WWW.EXFILE.COM, INC. -- 14538 -- J2 GLOBAL COMMUNICATIONS, INC. -- FORM 12b-25
 
 
 
 
 
 
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25
 
NOTIFICATION OF LATE FILING
 
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SEC FILE NUMBER:
0-25965
 
CUSIP NUMBER: 46626E205
(Check One):   ¨  Form 10-K     ¨  Form 20-F     ¨  Form 11-K     x  Form 10-Q     ¨  Form 10-D     ¨  Form N-SAR     ¨  Form N-CSR
 
 
 
For Period Ended:   June 30, 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 Instruction (on back page) 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
 
 
j2 Global Communications, Inc.
Full Name of Registrant
 
 
N/A
Former Name if Applicable
 
 
6922 Hollywood Blvd., 5th Floor
Address of Principal Executive Office (Street and Number)
 
 
Los Angeles, CA 90028
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, 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 of transition report on Form 10-Q or subject to distribution report on Form 10-D, 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 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.
 
j2 Global Communications, Inc. (the “Company”) is unable to file its quarterly report on Form 10-Q for the quarter ended June 30, 2006 by the deadline prescribed under Securities and Exchange Commission rules and regulations.
 
The delay is the result of an ongoing review of the option grant process followed by the Company in the period since its IPO in mid-1999. The Company has followed the practice that option grants are discussed and determined by the Board of Directors and/or the Compensation Committee thereof, but the formal documentation of such determinations is handled by written consent. Therefore, a question has arisen as to the measurement date that should be applicable to option grants. The review of this issue by the Company needs to be completed in order to determine whether any additional compensation expense needs to be recorded in the Company’s financial statements for current or prior periods, and could not be completed by the filing deadline without unreasonable effort or expense.
 
Currently, the Company believes that the practices it has followed in granting options should result in no adjustments being required to the grant dates, but until the review is completed, this is uncertain. However, in the event that the Company would need to recognize additional compensation expense, the Company believes that this expense would not exceed approximately $2.1 million over the six and one-half year period commencing July 1999 and ending December 31, 2005, and would not exceed approximately $80,000 for the six months ended June 30, 2006.

The Company is focused on resolving these issues as quickly as possible and plans to file its Form 10-Q and, if required, any restated financial statements following completion of the review.




PART IV— OTHER INFORMATION
 
 
(1)
Name and telephone number of person to contact in regard to this notification
 
R. Scott Turicchi
 
323
 
860-9200
(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 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?    ¨  Yes    x  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 discussion in Part III — Narrative
 
 
j2 Global Communications, Inc. 
(Name of Registrant as Specified in Charter)
 
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
 
     
 
 
 		  
 		  
 
Date:       August 9, 2006 By:   /s/ R. Scott Turicchi
 
R. Scott Turicchi, Co-President and 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.
 
ATTENTION
 
Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).
 
General Instructions
 
1.
This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General Rules and Regulations under the Securities Exchange Act of 1934.
2.
One signed original and four conformed copies of this form and amendments thereto must be completed and filed with the Securities and Exchange Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the General Rules and Regulations under the Act. The information contained in or filed with the form will be made a matter of public record in the Commission files.
3.
A manually signed copy of the form and amendments thereto shall be filed with each national securities exchange on which any class of securities of the registrant is registered.
4.
Amendments to the notifications must also be filed on Form 12b-25 but need not restate information that has been correctly furnished. The form shall be clearly identified as an amended notification.
5.
Electronic Filers: This form shall not be used by electronic filers unable to timely file a report solely due to electronic difficulties. Filers unable to submit reports within the time period prescribed due to difficulties in electronic filing should comply with either Rule 201 or Rule 202 of Regulation S-T (§232.201 or §232.202 of this chapter) or apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation S-T (§232.13(b) of this chapter).