This Note reviews how companies can use Form 12b-25 to correct late filings. This Note describes the requirements of Form 12b-25 and what information is required to be included in the form. This Note also describes how to prepare a Form 12b-25, how and when to file the form with the SEC and the securities exchanges and what happens during the granted grace period. In addition, this Note explains the consequences of filing a Form 12b-25 and its impact on the company's use of Securities Act registration statements.