UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING
(Check One): [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K
[X] Form 10-Q [ ] Form N-SAR
For Period Ended: September 30, 2006
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[ ] 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:
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PART I -- REGISTRANT INFORMATION
Deer Valley Corporation
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Full Name of Registrant
Cytation Corp.
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Former Name if Applicable
4902 Eisenhower Blvd., Suite 185
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Address of Principal Executive Office (Street and Number)
Tampa,Florida 33634
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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 reason described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense;
[X] (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 why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, or the
transition report portion thereof, could not be filed within the prescribed time
period.
The Registrant needs additional time to complete its review of financial
information following changes to financial accounting standards and major
changes in share capitalization due to shareholder action during the quarter
ended September 30, 2006. As a result of the delay related to this complexity
and in order to ensure the accuracy and completeness of the Registrant's
Quarterly Report on Form 10-QSB for the quarter ended September 30, 2006, the
Registrant is unable to complete and file its Form 10-QSB by the prescribed
filing date without unreasonable effort and expense. The Registrant currently
anticipates filing the Form 10-QSB within 5 days of the date on which its Form
10-QSB is due.
PART IV-- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Brent A. Jones 813 224-9255
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(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). [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?
[X] Yes [ ] 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.
Due to the Registrant's acquisition of Deer Valley Homebuilders, Inc., the
Registrant anticipates a change in its results of operations for the quarter
ended September 30, 2006 when compared to the corresponding period for its
previous fiscal year. At this time, the Registrant's financial statements are
not complete and remain subject to review. As such, the Registrant cannot make
a reasonable estimate of the positive change in results of operations from the
corresponding period of the prior year which will be reported on its Quarterly
Report on Form 10-QSB for the quarter ended September 30, 2006, nor can it
quantify the extent of any change at this time.
Deer Valley Corporation
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date November 14, 2006 /s/ Charles G. Masters
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Charles, G. Masters
President and Chief Executive 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).