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SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 12b-25

SEC File Number 000-20989

NOTIFICATION OF LATE FILING

þ Form 10-K o Form 20-F o Form 11-K o Form 10-Q o Form N-SAR

For the Period Ended: March 31, 2004

             
o
  Transition Report on Form 10-K   o   Transition Report on Form 10-Q
o
  Transition Report on Form 20-F   o   Transition Report on Form N-SAR
o Transition Report on Form 11-K

For the Transition Period Ended:

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:
Former Name, if Applicable:
  Uroplasty, Inc.
N/A

Address of Principal Executive Office (Street and Number):

2718 Summer Street N.E.
Minneapolis, Minnesota 55413

PART II — RULES 12b-25 (b) AND (c)

If the subject report could not be filed without reasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate).

     
o   (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
     
þ   (b) The subject annual report or 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

 

 

     
o   [ ] (c) The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable)

PART III — NARRATIVE

The Registrant is preparing disclosure for a financial restatement related to the accounting for its Dutch subsidiary’s pension plan.

PART IV — OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification:

Jeffrey C. Robbins, Esq., Messerli & Kramer P.A.: (612) 672-3706.

(2) Have all or 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).

     þ Yes o 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?

     o Yes þ 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.

The Registrant has caused this notification to be signed on its behalf by the undersigned, thereunto duly authorized.

         
  Uroplasty, Inc.
 		  
Dated: June 29, 2004  By /s/ Daniel G. Holman    
  Daniel G. Holman, President   
  and Chief Executive Officer   
 

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