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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Commission File Number: 000-14311
           
(Check One):   þ  Form 10-K     o  Form 20-F     o  Form 11-K     o  Form 10-Q     o  Form 10-D
o  Form N-SAR o  Form N-CSR
 
         
 
  For Period Ended:   August 31, 2010
 
     
 
         
    o   Transition Report on Form 10-K  
 
         
    o   Transition Report on Form 20-F  
 
         
    o   Transition Report on Form 11-K  
 
         
    o   Transition Report on Form 10-Q  
 
         
    o   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 Item(s) to which the notification relates:
 
PART I — REGISTRANT INFORMATION
     EACO Corporation
 
Full Name of Registrant
 
Former Name if Applicable
     1500 North Lakeview Avenue
 
Address of Principal Executive Office (Street and Number)
     Anaheim, California 92807
 
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.)
           
þ
    (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 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 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 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.
(Attach extra Sheets if Needed)
EACO Corporation (the “Company”) is unable, without unreasonable effort or expense, to complete the financial information and other disclosures required to file its annual report on Form 10-K for the fiscal year ended August 31, 2010 within the prescribed period. The additional time to file the Form 10-K is necessary to ensure the filing of a complete and accurate report. The Company expects to file the report within the extension period.
PART IV — OTHER INFORMATION
(1)   Name and telephone number of person to contact in regard to this notification
         
      Glen F. Ceiley    714    876-2490 
(Name)
  (Area Code)   (Telephone Number)
(2)   Have all other periodic reports required under Sections 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).
    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.
 
EACO Corporation 
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.
             
Date
  November 30, 2010   By      /S/ GLEN F. CEILEY
 
           
 
          Name: Glen F. Ceiley
 
          Title: Chief Executive Officer